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2010 Amended Tax Return

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2010 Amended Tax Return

2010 amended tax return 33. 2010 amended tax return   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 2010 amended tax return This chapter explains the following. 2010 amended tax return Who qualifies for the credit for the elderly or the disabled. 2010 amended tax return How to claim the credit. 2010 amended tax return You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 2010 amended tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 2010 amended tax return You are a qualified individual. 2010 amended tax return Your income is not more than certain limits. 2010 amended tax return You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 2010 amended tax return Use Figure 33-A first to see if you are a qualified individual. 2010 amended tax return If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 2010 amended tax return You can take the credit only if you file Form 1040 or Form 1040A. 2010 amended tax return You cannot take the credit if you file Form 1040EZ. 2010 amended tax return Qualified Individual You are a qualified individual for this credit if you are a U. 2010 amended tax return S. 2010 amended tax return citizen or resident alien, and either of the following applies. 2010 amended tax return You were age 65 or older at the end of 2013. 2010 amended tax return You were under age 65 at the end of 2013 and all three of the following statements are true. 2010 amended tax return You retired on permanent and total disability (explained later). 2010 amended tax return You received taxable disability income for 2013. 2010 amended tax return On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2010 amended tax return Age 65. 2010 amended tax return   You are considered to be age 65 on the day before your 65th birthday. 2010 amended tax return Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2010 amended tax return U. 2010 amended tax return S. 2010 amended tax return Citizen or Resident Alien You must be a U. 2010 amended tax return S. 2010 amended tax return citizen or resident alien (or be treated as a resident alien) to take the credit. 2010 amended tax return Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2010 amended tax return Exceptions. 2010 amended tax return   You may be able to take the credit if you are a nonresident alien who is married to a U. 2010 amended tax return S. 2010 amended tax return citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2010 amended tax return S. 2010 amended tax return resident alien. 2010 amended tax return If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2010 amended tax return If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 2010 amended tax return S. 2010 amended tax return citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2010 amended tax return S. 2010 amended tax return resident alien for the entire year. 2010 amended tax return In that case, you may be allowed to take the credit. 2010 amended tax return For information on these choices, see chapter 1 of Publication 519, U. 2010 amended tax return S. 2010 amended tax return Tax Guide for Aliens. 2010 amended tax return Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 2010 amended tax return However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 2010 amended tax return Head of household. 2010 amended tax return   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 2010 amended tax return See Head of Household in chapter 2 for the tests you must meet. 2010 amended tax return Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 2010 amended tax return You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 2010 amended tax return Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2010 amended tax return If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 2010 amended tax return Permanent and total disability. 2010 amended tax return    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2010 amended tax return A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 2010 amended tax return See Physician's statement , later. 2010 amended tax return Substantial gainful activity. 2010 amended tax return   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 2010 amended tax return Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 2010 amended tax return   Substantial gainful activity is not work you do to take care of yourself or your home. 2010 amended tax return It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2010 amended tax return However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2010 amended tax return    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2010 amended tax return Sheltered employment. 2010 amended tax return   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2010 amended tax return These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2010 amended tax return   Compared to commercial employment, pay is lower for sheltered employment. 2010 amended tax return Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2010 amended tax return The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2010 amended tax return Physician's statement. 2010 amended tax return   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 2010 amended tax return You can use the statement in the Instructions for Schedule R. 2010 amended tax return    Figure 33-A. 2010 amended tax return Are You a Qualified Individual? This image is too large to be displayed in the current screen. 2010 amended tax return Please click the link to view the image. 2010 amended tax return Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2010 amended tax return Veterans. 2010 amended tax return   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 2010 amended tax return VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2010 amended tax return You can get this form from your local VA regional office. 2010 amended tax return Physician's statement obtained in earlier year. 2010 amended tax return   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 2010 amended tax return For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2010 amended tax return If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2010 amended tax return   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 2010 amended tax return Table 33-1. 2010 amended tax return Income Limits IF your filing status is . 2010 amended tax return . 2010 amended tax return . 2010 amended tax return THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 2010 amended tax return . 2010 amended tax return . 2010 amended tax return   Your adjusted gross income (AGI)* is equal to or more than. 2010 amended tax return . 2010 amended tax return . 2010 amended tax return     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2010 amended tax return . 2010 amended tax return . 2010 amended tax return   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 2010 amended tax return Disability income. 2010 amended tax return   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2010 amended tax return Disability income must meet both of the following requirements. 2010 amended tax return It must be paid under your employer's accident or health plan or pension plan. 2010 amended tax return It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 2010 amended tax return Payments that are not disability income. 2010 amended tax return   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2010 amended tax return Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 2010 amended tax return   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 2010 amended tax return Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2010 amended tax return Income Limits To determine if you can claim the credit, you must consider two income limits. 2010 amended tax return The first limit is the amount of your adjusted gross income (AGI). 2010 amended tax return The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2010 amended tax return The limits are shown in Table 33-1. 2010 amended tax return If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 2010 amended tax return See How to Claim the Credit , later. 2010 amended tax return If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 2010 amended tax return How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 2010 amended tax return Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 2010 amended tax return If you want the IRS to figure your tax, see chapter 30. 2010 amended tax return Form 1040. 2010 amended tax return   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 2010 amended tax return Form 1040A. 2010 amended tax return   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 2010 amended tax return Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 2010 amended tax return Next, fill out Schedule R, Part III. 2010 amended tax return If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 2010 amended tax return If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 2010 amended tax return For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 2010 amended tax return Limit on credit. 2010 amended tax return   The amount of the credit you can claim is generally limited to the amount of your tax. 2010 amended tax return Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2010 amended tax return Prev  Up  Next   Home   More Online Publications
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The 2010 Amended Tax Return

2010 amended tax return Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2010 amended tax return Lifetime learning credit, Academic period. 2010 amended tax return Student loan interest deduction, Academic period. 2010 amended tax return Tuition and fees deduction, Academic period. 2010 amended tax return Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2010 amended tax return Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2010 amended tax return On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2010 amended tax return Tuition reduction, Tuition reduction. 2010 amended tax return Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2010 amended tax return Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2010 amended tax return Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2010 amended tax return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 amended tax return Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2010 amended tax return Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2010 amended tax return Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2010 amended tax return Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2010 amended tax return Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2010 amended tax return Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2010 amended tax return Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2010 amended tax return , Allocating your reimbursements for meals. 2010 amended tax return Indefinite absence, Education during indefinite absence. 2010 amended tax return Maintaining skills vs. 2010 amended tax return qualifying for new job, Maintaining skills vs. 2010 amended tax return qualifying for new job. 2010 amended tax return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2010 amended tax return Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2010 amended tax return Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2010 amended tax return Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2010 amended tax return Tax-free educational assistance, Tax-free educational assistance. 2010 amended tax return Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2010 amended tax return Transportation expenses, Transportation Expenses, Using your car. 2010 amended tax return Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2010 amended tax return Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2010 amended tax return Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2010 amended tax return Lifetime learning credit, Comprehensive or bundled fees. 2010 amended tax return Tuition and fees deduction, Comprehensive or bundled fees. 2010 amended tax return Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2010 amended tax return Conventions outside U. 2010 amended tax return S. 2010 amended tax return , Cruises and conventions. 2010 amended tax return Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2010 amended tax return Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2010 amended tax return On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2010 amended tax return Figuring the limit (Worksheet 6-2), Figuring the limit. 2010 amended tax return Contributions to, Contributions, Figuring and reporting the additional tax. 2010 amended tax return Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2010 amended tax return Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 amended tax return , MAGI when using Form 1040NR-EZ. 2010 amended tax return Worksheet 6-1, Worksheet 7-1. 2010 amended tax return MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2010 amended tax return Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2010 amended tax return Worksheet 7-3 to figure, Worksheet 7-3. 2010 amended tax return Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2010 amended tax return D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2010 amended tax return , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2010 amended tax return Lifetime learning credit, Expenses paid by dependent. 2010 amended tax return Tuition and fees deduction, Expenses paid under divorce decree. 2010 amended tax return Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2010 amended tax return Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2010 amended tax return Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2010 amended tax return Claiming dependent's exemption, Dependent for whom you claim an exemption. 2010 amended tax return Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2010 amended tax return Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 amended tax return , MAGI when using Form 1040. 2010 amended tax return Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2010 amended tax return Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2010 amended tax return Cancellation of student loan, Eligible educational institution. 2010 amended tax return Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2010 amended tax return Education savings bond program, Eligible educational institution. 2010 amended tax return Lifetime learning credit, Eligible educational institution. 2010 amended tax return Qualified tuition program (QTP), Eligible educational institution. 2010 amended tax return Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2010 amended tax return , Eligible educational institution. 2010 amended tax return Student loan cancellation, Eligible educational institution. 2010 amended tax return Student loan interest deduction, Eligible educational institution. 2010 amended tax return Tuition and fees deduction, Eligible educational institution. 2010 amended tax return Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2010 amended tax return Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2010 amended tax return Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2010 amended tax return ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2010 amended tax return Excess expenses, accountable plan, Excess expenses. 2010 amended tax return , Allocating your reimbursements for meals. 2010 amended tax return Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2010 amended tax return Qualified tuition program (QTP), Members of the beneficiary's family. 2010 amended tax return Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2010 amended tax return , Form 1098-E. 2010 amended tax return Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2010 amended tax return Lifetime learning credit, Form 1098-T. 2010 amended tax return Tuition and fees deduction, Form 1098-T. 2010 amended tax return Form 1099-Q Coverdell ESA, Exceptions. 2010 amended tax return , Earnings and basis. 2010 amended tax return Qualified tuition program (QTP), Earnings and return of investment. 2010 amended tax return Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2010 amended tax return , Form 2106 or 2106-EZ. 2010 amended tax return Form 2106-EZ, 50% limit on meals. 2010 amended tax return , Form 2106 or 2106-EZ. 2010 amended tax return , Using Form 2106-EZ. 2010 amended tax return Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2010 amended tax return Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2010 amended tax return Form 8815, MAGI when using Form 1040. 2010 amended tax return , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2010 amended tax return , Form 1098-T. 2010 amended tax return , Form 1098-E. 2010 amended tax return , Form 1098-T. 2010 amended tax return Free tax services, Free help with your tax return. 2010 amended tax return Fulbright grants, Fulbright Grants G Glossary, Glossary. 2010 amended tax return , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2010 amended tax return Coverdell ESA, Half-time student. 2010 amended tax return Early distributions from IRAs, Half-time student. 2010 amended tax return Student loan interest deduction, Enrolled at least half-time. 2010 amended tax return Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2010 amended tax return Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2010 amended tax return Academic period, Academic period. 2010 amended tax return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2010 amended tax return Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2010 amended tax return Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2010 amended tax return Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 amended tax return Worksheet 3-1, MAGI when using Form 1040. 2010 amended tax return Overview (Table 3-1), Table 3-1. 2010 amended tax return Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2010 amended tax return Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2010 amended tax return Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2010 amended tax return Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2010 amended tax return Origination fees on student loan, Loan origination fee. 2010 amended tax return Qualified education expenses paid with American opportunity credit, Academic period. 2010 amended tax return Lifetime learning credit, Paid with borrowed funds. 2010 amended tax return Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2010 amended tax return M Mileage deduction for work-related education, What's New, Using your car. 2010 amended tax return Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2010 amended tax return , MAGI when using Form 1040NR-EZ. 2010 amended tax return Worksheet 6-1, Worksheet 7-1. 2010 amended tax return MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2010 amended tax return , MAGI when using Form 1040. 2010 amended tax return Lifetime learning credit, Modified adjusted gross income (MAGI). 2010 amended tax return Worksheet 3-1, MAGI when using Form 1040. 2010 amended tax return Student loan interest deduction, Modified adjusted gross income (MAGI). 2010 amended tax return Table 4-2, Table 4-2. 2010 amended tax return Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2010 amended tax return Table 6-2, Table 6-2. 2010 amended tax return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2010 amended tax return MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2010 amended tax return , Exceptions. 2010 amended tax return Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2010 amended tax return , Coordination with Pell grants and other scholarships. 2010 amended tax return Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2010 amended tax return Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2010 amended tax return Student loan interest deduction, Phaseout. 2010 amended tax return , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2010 amended tax return Education savings bond program, Adjusted qualified education expenses. 2010 amended tax return Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2010 amended tax return Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2010 amended tax return Education savings bond program, Qualified education expenses. 2010 amended tax return Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2010 amended tax return Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2010 amended tax return Qualified tuition program (QTP), Qualified education expenses. 2010 amended tax return Scholarships and fellowships, Qualified education expenses. 2010 amended tax return Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2010 amended tax return Qualified student loans, Qualified Student Loan, Qualified employer plan. 2010 amended tax return Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2010 amended tax return Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2010 amended tax return Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2010 amended tax return Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2010 amended tax return Taxable earnings, Taxable earnings. 2010 amended tax return Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2010 amended tax return S. 2010 amended tax return savings bonds, Qualified U. 2010 amended tax return S. 2010 amended tax return savings bonds. 2010 amended tax return Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2010 amended tax return Lifetime learning credit, Credit recapture. 2010 amended tax return Tuition and fees deduction, Credit recapture. 2010 amended tax return Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2010 amended tax return Refinanced student loans, Interest on refinanced student loans. 2010 amended tax return , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2010 amended tax return Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2010 amended tax return Related persons Coverdell ESA, Members of the beneficiary's family. 2010 amended tax return Qualified tuition program (QTP), Members of the beneficiary's family. 2010 amended tax return Student loan interest deduction, Related person. 2010 amended tax return Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2010 amended tax return , Figuring and reporting the additional tax. 2010 amended tax return , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2010 amended tax return Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2010 amended tax return , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2010 amended tax return Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2010 amended tax return , Coordination with Pell grants and other scholarships. 2010 amended tax return , Coordination with Pell grants and other scholarships. 2010 amended tax return Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2010 amended tax return , Eligible educational institution. 2010 amended tax return Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2010 amended tax return Qualified education expenses, Qualified education expenses. 2010 amended tax return Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2010 amended tax return Education savings bond program, Qualified education expenses. 2010 amended tax return Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2010 amended tax return Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2010 amended tax return Standard mileage rate Work-related education, What's New, Using your car. 2010 amended tax return State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2010 amended tax return Section 501(c)(3) organizations, Section 501(c)(3) organization. 2010 amended tax return Student loan interest deduction Academic period, Academic period. 2010 amended tax return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2010 amended tax return Eligible student, Eligible student. 2010 amended tax return Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 amended tax return , Which Worksheet To Use Table 4-2, Table 4-2. 2010 amended tax return Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2010 amended tax return , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2010 amended tax return Qualified student loans, Qualified Student Loan, Qualified employer plan. 2010 amended tax return Reasonable period of time, Reasonable period of time. 2010 amended tax return Related persons, Related person. 2010 amended tax return Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2010 amended tax return When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2010 amended tax return Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 2010 amended tax return Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2010 amended tax return Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 2010 amended tax return Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2010 amended tax return Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 2010 amended tax return Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2010 amended tax return Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 2010 amended tax return Coverdell ESA, Adjusted qualified education expenses. 2010 amended tax return Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2010 amended tax return Lifetime learning credit, Tax-free educational assistance. 2010 amended tax return Qualified tuition program (QTP), Adjusted qualified education expenses. 2010 amended tax return Tuition and fees deduction, Tax-free educational assistance. 2010 amended tax return Work-related education, Tax-free educational assistance. 2010 amended tax return Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2010 amended tax return Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 2010 amended tax return Travel expenses 50% limit on meals, 50% limit on meals. 2010 amended tax return Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 2010 amended tax return Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 2010 amended tax return Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 2010 amended tax return Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 2010 amended tax return Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2010 amended tax return Table 6-2, Table 6-2. 2010 amended tax return Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2010 amended tax return MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2010 amended tax return Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 2010 amended tax return Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 2010 amended tax return Tax-free educational assistance, Tax-free educational assistance. 2010 amended tax return Tuition reduction American opportunity credit, Tuition reduction. 2010 amended tax return Lifetime learning credit, Tuition reduction. 2010 amended tax return Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 2010 amended tax return U U. 2010 amended tax return S. 2010 amended tax return savings bonds, Qualified U. 2010 amended tax return S. 2010 amended tax return savings bonds. 2010 amended tax return Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2010 amended tax return V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2010 amended tax return W Withholding, Analyzing your tax withholding. 2010 amended tax return Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2010 amended tax return Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2010 amended tax return MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2010 amended tax return MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2010 amended tax return Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2010 amended tax return Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2010 amended tax return Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2010 amended tax return Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2010 amended tax return Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2010 amended tax return MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications