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2010 Tax Tables Federal

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2010 Tax Tables Federal

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Fuel Tax Credit Extensions Frequently Asked Questions

American Taxpayer Relief Act of 2012 (Pub. L. 112-240)

The American Taxpayer Relief Act of 2012 (Pub. L. 112-240) retroactively extends certain fuel tax credits that expired on Dec. 31, 2011. The retroactively extended fuel tax credits are the biodiesel mixture credit, biodiesel credit, alternative fuel credit and alternative fuel mixture credit. These credits are now scheduled to expire on Dec. 31, 2013.

These Q&As tell taxpayers how to claim the credits for qualifying sales or uses during 2012. They also describe changes to the cellulosic biofuel credit for 2013. 

More information on qualification for the credits is on Form 720, Quarterly Federal Excise Tax Return; Form 720X, Amended Quarterly Federal Excise Tax Return; Form 4136, Credit for Federal Tax Paid on Fuels; Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit; Form 8849, Claim for Refund of Excise Taxes; and Form 8864, Biodiesel and Renewable Diesel Fuels Credit.

Q1. How do I claim the biodiesel mixture (including renewable diesel mixture) credit for qualifying sales and uses during 2012? What is the deadline for filing a claim?

A1. Choose one of the following options to claim the credit:

OPTION 1: Follow the procedures in Notice 2013-26. These procedures allow all claims to be made on Form 8849 for all qualifying sales and uses in 2012. These claims must be made by July 1, 2013.

OPTION 2: If you do not make the claim by July 1, 2013, for sales and uses in 2012, follow the procedures below.

If you reported excise tax liability for gasoline, diesel fuel, or kerosene on Form 720 during any quarter of 2012, you must amend that Form 720 to claim a credit against those liabilities. The amount of this credit may not exceed the total amount of those liabilities.

    • To amend your Form 720, file Form 720X in accordance with the instructions to that form.
    • You may use a single Form 720X to amend multiple quarters, but state each quarter separately.
    • If your biodiesel mixture (including renewable diesel mixture) credit exceeds the amount that you claim on Form 720X, you may claim that excess as an income tax credit on your 2012 federal income tax return by attaching to the return Form 4136 in accordance with the instructions for that form.
    • Generally, you have three years from the due date of each Form 720 you filed during 2012 to claim the credit against your excise tax liability for a particular quarter. Generally, you have three years from the due date of your income tax return to claim the credit by attaching Form 4136 to an amended income tax return.

Q2. Do I need to submit Certificates for Biodiesel with my biodiesel mixture claims?

A2. Yes. See the instructions to Form 720, Form 8849, or Form 4136, as appropriate. If you did not receive certificates during 2012, the biodiesel producer may issue them to you now. However, the IRS cannot require biodiesel producers to issue a certificate.

Q3. How do I claim the biodiesel (including renewable diesel) credit for qualifying sales or uses during 2012? What is the deadline for filing a claim?

A3. You may claim the biodiesel (including renewable diesel) credit for qualifying sales or uses during 2012 as an income tax credit on your 2012 federal income tax return by attaching to the return Form 8864, in accordance with the instructions for that form. Generally, you have three years from the due date of your income tax return to claim the credit by attaching Form 8864 to an amended income tax return.

Q4. How do I claim the alternative fuel credit for qualifying sales or uses during 2012? What is the deadline for filing a claim?

A4. The term “alternative fuel” generally includes:

  • Liquefied petroleum gas.
  • P Series Fuels.
  • Compressed or liquefied natural gas.
  • Liquefied hydrogen.
  • Any liquid fuel which meets certain carbon recapture requirements and that is derived from coal (including peat) through the Fischer-Tropsch process.
  • Compressed or liquefied gas derived from biomass (as defined in section 45K(c)(3)).
  • Liquid fuel derived from biomass (as defined in section 45K(c)(3)).

Choose one of the following options to claim the credit:

OPTION 1: Follow the procedures in Notice 2013-26. These procedures allow all claims to be made on Form 8849 for all qualifying sales and uses in 2012. These claims must be made by July 1, 2013.

OPTION 2: If you do not make the claim by July 1, 2013, for sales and uses in 2012, follow the procedures below.

    • If you reported excise tax liability for alternative fuel on Form 720 during any quarter of 2012, you must amend that Form 720 to claim a credit against those liabilities. The amount of this credit may not exceed the total amount of those liabilities.
    • To amend your Form 720, file Form 720X in accordance with the instructions to that form.
    • You may use a single Form 720X to amend multiple quarters, but state each quarter separately.
    • If your alternative fuel credit exceeds the amount that you claim on Form 720X, you may claim the excess as an income tax credit on your 2012 federal income tax return by attaching to the return Form 4136 in accordance with the instructions for that form.
    • Generally, you have three years from the due date of each Form 720 you filed during 2012 to claim the credit against your excise tax liability for a particular quarter. Generally, you have three years from the due date of your income tax return to claim the credit by attaching Form 4136 to an amended income tax return.

Q5. How do I claim the alternative fuel mixture credit for qualifying sales or uses during 2012? What is the deadline for filing a claim?

A5. See below.

  • If you reported excise tax liability for gasoline, diesel fuel or kerosene on Form 720, during any quarter of 2012, you must amend that Form 720 to claim a credit against those liabilities. The amount of this credit may not exceed the amount of those liabilities.
  • To amend your Form 720, file Form 720X in accordance with the instructions to the form.
  • You may use a single Form 720X to amend multiple quarters, but state each quarter separately.
  • You may claim the alternative fuel mixture credit only up to the amount of your tax liabilities for gasoline, diesel fuel or kerosene.
  • You may not claim any excess alternative fuel mixture credit on your income tax return or receive a payment for that amount. 

Q6. Do I have to be registered by IRS to claim the biodiesel mixture credit (including renewable diesel mixture credit), biodiesel credit (including renewable diesel credit), alternative fuel credit or alternative fuel mixture credit?

A6. You must be registered by the IRS at the time you file your claims for the alternative fuel credit and the alternative fuel mixture credit.

If you are already registered with an AL (alternative fuel) or AM (alternative fuel mixture) activity letter, as appropriate, do not apply again for registration. 

However, if you are not already registered by the IRS with the appropriate activity letter, apply to the IRS for registration by filing Form 637, Application for Registration (For Certain Excise Tax Activities), in accordance with the instructions to Form 637. You are not registered with the IRS until you receive your letter of registration from the IRS.

Q7. How do I claim the cellulosic biofuel credit for qualifying sales or uses during 2012?

A7. You may claim the cellulosic biofuel credit for qualifying sales or uses during 2012 as an income tax credit on your 2012 federal income tax return by attaching Form 6478 to the return in accordance with the instructions for that form.

You must be registered by the IRS at the time you file your claim for the cellulosic biofuel credit.

If you are already registered with a CB (producers of cellulosic biofuel) activity letter, do not apply again for registration. However, if you are not already registered by the IRS with the CB activity letter, you may apply to the IRS for registration by filing Form 637, Application for Registration (For Certain Excise Tax Activities), in accordance with the instructions to Form 637. You are not registered with the IRS until you receive your letter of registration from the IRS.

Q8. What changes did the American Taxpayer Relief Act make to the cellulosic biofuel credit?

A8. Effective Jan. 3, 2013, the Act changed the designation of the credit to “second generation biofuel credit.” Also effective on Jan. 3, 2013, biofuels produced from algae, cyanobacteria, and lemna feedstocks are eligible for the credit. The second generation biofuel credit expires for fuel produced after Dec. 31, 2013.

Q9. If I am a second generation biofuel producer, do I need to be registered by the IRS to claim the credit?

A9. Yes, you must be registered by the IRS at the time you file your claims for second generation biofuel credit. Apply for activity letter “CB” using Form 637. If you are already registered by the IRS with a CB activity letter, do not apply again for registration.

Related Item: IRS Forms and Publications

Page Last Reviewed or Updated: 07-Mar-2014

The 2010 Tax Tables Federal

2010 tax tables federal 3. 2010 tax tables federal   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. 2010 tax tables federal Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 2010 tax tables federal An exclusion from gross income is generally income you receive that is not included in your U. 2010 tax tables federal S. 2010 tax tables federal income and is not subject to U. 2010 tax tables federal S. 2010 tax tables federal tax. 2010 tax tables federal This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 2010 tax tables federal Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. 2010 tax tables federal Useful Items - You may want to see: Publication 54 Tax Guide for U. 2010 tax tables federal S. 2010 tax tables federal Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 2010 tax tables federal Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 2010 tax tables federal Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. 2010 tax tables federal The exclusion is $97,600 in 2013. 2010 tax tables federal In addition, you may be able to exclude or deduct certain foreign housing amounts. 2010 tax tables federal You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. 2010 tax tables federal For more information, see Publication 54. 2010 tax tables federal Foreign country. 2010 tax tables federal    A foreign country is any territory under the sovereignty of a government other than that of the United States. 2010 tax tables federal   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 2010 tax tables federal It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 2010 tax tables federal   The term “foreign country” does not include U. 2010 tax tables federal S. 2010 tax tables federal possessions or territories. 2010 tax tables federal It does not include the Antarctic region. 2010 tax tables federal Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 2010 tax tables federal Interest Income Interest income that is not connected with a U. 2010 tax tables federal S. 2010 tax tables federal trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. 2010 tax tables federal State and local government obligations. 2010 tax tables federal   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 2010 tax tables federal S. 2010 tax tables federal possession, generally is not included in income. 2010 tax tables federal However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 2010 tax tables federal Portfolio interest. 2010 tax tables federal   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 2010 tax tables federal To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 2010 tax tables federal Note. 2010 tax tables federal For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 2010 tax tables federal Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 2010 tax tables federal Obligations in registered form. 2010 tax tables federal   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. 2010 tax tables federal   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. 2010 tax tables federal   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. 2010 tax tables federal For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 2010 tax tables federal Obligations not in registered form. 2010 tax tables federal    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. 2010 tax tables federal A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. 2010 tax tables federal   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 2010 tax tables federal In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 2010 tax tables federal Interest that does not qualify as portfolio interest. 2010 tax tables federal   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 2010 tax tables federal You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 2010 tax tables federal Contingent interest. 2010 tax tables federal   Portfolio interest does not include contingent interest. 2010 tax tables federal Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. 2010 tax tables federal For exceptions, see Internal Revenue Code section 871(h)(4)(C). 2010 tax tables federal Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 2010 tax tables federal Related persons. 2010 tax tables federal   Related persons include the following. 2010 tax tables federal Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 2010 tax tables federal ), and lineal descendants (children, grandchildren, etc. 2010 tax tables federal ). 2010 tax tables federal Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 2010 tax tables federal Certain corporations, partnerships, and other entities. 2010 tax tables federal For details, see Nondeductible Loss in chapter 2 of Publication 544. 2010 tax tables federal Exception for existing debt. 2010 tax tables federal   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. 2010 tax tables federal Dividend Income The following dividend income is exempt from the 30% tax. 2010 tax tables federal Certain dividends paid by foreign corporations. 2010 tax tables federal   There is no 30% tax on U. 2010 tax tables federal S. 2010 tax tables federal source dividends you receive from a foreign corporation. 2010 tax tables federal See Second exception under Dividends in chapter 2 for how to figure the amount of U. 2010 tax tables federal S. 2010 tax tables federal source dividends. 2010 tax tables federal Certain interest-related dividends. 2010 tax tables federal   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. 2010 tax tables federal The mutual fund will designate in writing which dividends are interest-related dividends. 2010 tax tables federal Certain short-term capital gain dividends. 2010 tax tables federal   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. 2010 tax tables federal The mutual fund will designate in writing which dividends are short-term capital gain dividends. 2010 tax tables federal This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. 2010 tax tables federal Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 2010 tax tables federal S. 2010 tax tables federal source income may be exempt from U. 2010 tax tables federal S. 2010 tax tables federal tax, but only if you meet one of the situations discussed next. 2010 tax tables federal Employees of foreign persons, organizations, or offices. 2010 tax tables federal   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 2010 tax tables federal S. 2010 tax tables federal sources and is tax exempt if you meet all three of the following conditions. 2010 tax tables federal You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. 2010 tax tables federal S. 2010 tax tables federal corporation, a U. 2010 tax tables federal S. 2010 tax tables federal partnership, or a U. 2010 tax tables federal S. 2010 tax tables federal citizen or resident. 2010 tax tables federal You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. 2010 tax tables federal Your pay for these services is not more than $3,000. 2010 tax tables federal If you do not meet all three conditions, your income from personal services performed in the United States is U. 2010 tax tables federal S. 2010 tax tables federal source income and is taxed according to the rules in chapter 4. 2010 tax tables federal   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. 2010 tax tables federal To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. 2010 tax tables federal If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 2010 tax tables federal   A day means a calendar day during any part of which you are physically present in the United States. 2010 tax tables federal Example 1. 2010 tax tables federal During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 2010 tax tables federal S. 2010 tax tables federal partnership. 2010 tax tables federal Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. 2010 tax tables federal That office paid him a total gross salary of $2,800 for those services. 2010 tax tables federal During 2013, he was not engaged in a trade or business in the United States. 2010 tax tables federal The salary is not considered U. 2010 tax tables federal S. 2010 tax tables federal source income and is exempt from U. 2010 tax tables federal S. 2010 tax tables federal tax. 2010 tax tables federal Example 2. 2010 tax tables federal The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. 2010 tax tables federal He received $2,875 in 2013, and $1,625 in 2014. 2010 tax tables federal During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. 2010 tax tables federal Henry's salary is U. 2010 tax tables federal S. 2010 tax tables federal source income and is taxed under the rules in chapter 4. 2010 tax tables federal Crew members. 2010 tax tables federal   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. 2010 tax tables federal S. 2010 tax tables federal possession is not U. 2010 tax tables federal S. 2010 tax tables federal source income and is exempt from U. 2010 tax tables federal S. 2010 tax tables federal tax. 2010 tax tables federal This exemption does not apply to compensation for services performed on foreign aircraft. 2010 tax tables federal Students and exchange visitors. 2010 tax tables federal   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. 2010 tax tables federal   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. 2010 tax tables federal It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 2010 tax tables federal   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. 2010 tax tables federal Foreign employer. 2010 tax tables federal   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. 2010 tax tables federal S. 2010 tax tables federal possession by a U. 2010 tax tables federal S. 2010 tax tables federal corporation, a U. 2010 tax tables federal S. 2010 tax tables federal partnership, or an individual who is a U. 2010 tax tables federal S. 2010 tax tables federal citizen or resident. 2010 tax tables federal   The term “foreign employer” does not include a foreign government. 2010 tax tables federal Pay from a foreign government that is exempt from U. 2010 tax tables federal S. 2010 tax tables federal income tax is discussed in chapter 10. 2010 tax tables federal Income from certain annuities. 2010 tax tables federal   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 2010 tax tables federal S. 2010 tax tables federal income tax if you meet both of the following conditions. 2010 tax tables federal You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . 2010 tax tables federal At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. 2010 tax tables federal S. 2010 tax tables federal citizens or residents. 2010 tax tables federal   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. 2010 tax tables federal S. 2010 tax tables federal citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 2010 tax tables federal   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 2010 tax tables federal Income affected by treaties. 2010 tax tables federal   Income of any kind that is exempt from U. 2010 tax tables federal S. 2010 tax tables federal tax under a treaty to which the United States is a party is excluded from your gross income. 2010 tax tables federal Income on which the tax is only limited by treaty, however, is included in gross income. 2010 tax tables federal See chapter 9. 2010 tax tables federal Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. 2010 tax tables federal Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. 2010 tax tables federal If you are married and file a joint return, you may be able to exclude up to $500,000. 2010 tax tables federal For information on the requirements for this exclusion, see Publication 523. 2010 tax tables federal This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 2010 tax tables federal Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. 2010 tax tables federal The rules discussed here apply to both resident and nonresident aliens. 2010 tax tables federal If a nonresident alien receives a grant that is not from U. 2010 tax tables federal S. 2010 tax tables federal sources, it is not subject to U. 2010 tax tables federal S. 2010 tax tables federal tax. 2010 tax tables federal See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 2010 tax tables federal S. 2010 tax tables federal sources. 2010 tax tables federal A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. 2010 tax tables federal Candidate for a degree. 2010 tax tables federal   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 2010 tax tables federal Eligible educational institution. 2010 tax tables federal   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2010 tax tables federal Qualified education expenses. 2010 tax tables federal   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2010 tax tables federal These items must be required of all students in your course of instruction. 2010 tax tables federal However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 2010 tax tables federal Expenses that do not qualify. 2010 tax tables federal   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2010 tax tables federal This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 2010 tax tables federal Scholarship or fellowship amounts used to pay these costs are taxable. 2010 tax tables federal Amounts used to pay expenses that do not qualify. 2010 tax tables federal   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. 2010 tax tables federal Payment for services. 2010 tax tables federal   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. 2010 tax tables federal This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 2010 tax tables federal Example. 2010 tax tables federal On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 2010 tax tables federal As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 2010 tax tables federal Of the $2,500 scholarship, $1,000 represents payment for her services. 2010 tax tables federal Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 2010 tax tables federal Prev  Up  Next   Home   More Online Publications