Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 1040ez

Turbotax Free State ReturnState Taxes FreeTaxes 20062006 Tax ReturnTax Return Amendment2012 Irs Form 1040 Ez1040x Form For 2013Ez FormCan You File An Amended Tax Return OnlineTaxact 1040xFile An Amended Tax Return For 2011Www Irs Gov 2012 Tax FormsNeed To Amend 2011 Tax ReturnFree Online 1040ez FilingHow To Do An Amended Tax ReturnNeed 2007 TaxesI Need To Print A 1040ez Form1020 Ez Form2011 Tax Return Form 1040Irs Extention FormsTax Preparation For MilitaryIrsefileFederal 1040ezH&r Block Free Tax For MilitaryAmendment To Tax Return 2013State Tax Return 2012Free Tax Calculator 2012Irs 1040ez FormFree Tax ExtensionH &r Block ComWhere Can I File My Taxes Electronically For FreeAmend 2010 Tax Return TurbotaxAmmended Tax ReturnsTax Form 1040x OnlineTax Form 1040 2012Unemployment Tax FormFree Tax Preparation H&r Block1040 Ez 2011 FormFile Taxes 2012File Your Taxes Online

2011 1040ez

2011 1040ez 6. 2011 1040ez   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 1040ez Free help with your return. 2011 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2011 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 1040ez aarp. 2011 1040ez org/money/taxaide or call 1-888-227-7669. 2011 1040ez For more information on these programs, go to IRS. 2011 1040ez gov and enter “VITA” in the search box. 2011 1040ez   For more information on these programs, go to IRS. 2011 1040ez gov and enter “VITA” in the search box. 2011 1040ez Internet. 2011 1040ez    IRS. 2011 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 1040ez gov or download the IRS2Go app and select the Refund Status option. 2011 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 1040ez No need to wait on the phone or stand in line. 2011 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2011 1040ez New subject areas are added on a regular basis. 2011 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2011 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 1040ez gov or by calling 1-800-908-9946. 2011 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 1040ez gov and enter Where's My Amended Return? in the search box. 2011 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 1040ez gov. 2011 1040ez Select the Payment tab on the front page of IRS. 2011 1040ez gov for more information. 2011 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 1040ez gov. 2011 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 1040ez gov. 2011 1040ez Request an Electronic Filing PIN by going to IRS. 2011 1040ez gov and entering Electronic Filing PIN in the search box. 2011 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040ez Before you visit, check the Office Locator on IRS. 2011 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 1040ez If you have a special need, such as a disability, you can request an appointment. 2011 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 1040ez Apply for an Employer Identification Number (EIN). 2011 1040ez Go to IRS. 2011 1040ez gov and enter Apply for an EIN in the search box. 2011 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2011 1040ez Read Internal Revenue Bulletins. 2011 1040ez Sign up to receive local and national tax news and more by email. 2011 1040ez Just click on “subscriptions” above the search box on IRS. 2011 1040ez gov and choose from a variety of options. 2011 1040ez Phone. 2011 1040ez    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 1040ez gov, or download the IRS2Go app. 2011 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040ez Most VITA and TCE sites offer free electronic filing. 2011 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040ez Note, the above information is for our automated hotline. 2011 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 1040ez You should receive your order within 10 business days. 2011 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 1040ez Walk-in. 2011 1040ez   You can find a selection of forms, publications and services — in-person. 2011 1040ez Products. 2011 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 1040ez Services. 2011 1040ez You can walk in to your local TAC for face-to-face tax help. 2011 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040ez Before visiting, use the Office Locator tool on IRS. 2011 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 1040ez Mail. 2011 1040ez   You can send your order for forms, instructions, and publications to the address below. 2011 1040ez You should receive a response within 10 business days after your request is received. 2011 1040ez Internal Revenue Service 1201 N. 2011 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 1040ez You face (or your business is facing) an immediate threat of adverse action. 2011 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2011 1040ez Our advocates know how to work with the IRS. 2011 1040ez Our services are free and tailored to meet your needs. 2011 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2011 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 1040ez Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Privacy Impact Assessments - PIA

The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

PIAs are available in either HTML or PDF format. If no link is provided, then the PIA is not yet available. (See text below the listing for additional information.)


Full Title

Acronym

 
A
Accounts Management Service AMS

Alaska Permanent Fund Dividend

AKPFD
Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool

ACT

AIMS Computer Information System

A-CIS

Automated Electronic Fingerprinting

AEF
Automated Freedom of Information Act AFOIA

Automated Insolvency System

AIS

Automated Lien System

ALS-Entity

Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise

AOIC

Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

A6020-B
Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database

AURISD

B
Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE
C

Certified Transcripts

CERTS

CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

CDW
Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

CRITS
Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval

CIMIS-AFTRAK

Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU
 
D

Department of Labor Standards Enforcement

DLSE
Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
 
E
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
EDIMS
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

EFPPS
Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

ELF-R
Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

EFDS
Electronic Installment Agreement eIA

Electronic Management System

EMS

Electronic MFTRA

E-MFTRA

Electronic Tax Administration Marketing Database

ETA-MDB
Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File

EPMF

Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

ERS
Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System

ERCS

Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System

ExFIRS

Exempt Orgs & Govt Entities Audit System DEXP
 
F
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

FTD
Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically

FIRE

Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP
 
G

Generalized Mainline Framework

GMF
Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
 
H
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit

HCTC

HQEO System HQEO
 
I
Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System

IDRS

Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System

ISRP

Intelligent Business Solutions Advanced Research Lab (IBS ARL)

IBS-ARL

International Passport Program Office

IPOP

International National Standard Application

INTL-NSA
Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM

IRS.gov Public Website

 
IRS2Go IRS2Go

Issue Based Management Information System

IBMIS

Issue Management System Integration IMSI
 
J  
Joint Operations Center National Data Center JOC-NDC
 
K
 
L
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
 
M
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse

MISDW

Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
 
N
National Account Profile NAP

National Research Program

NRP

Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
 
O
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program

OCCP

On-Line Notice Review OLNR
Online Payment Agreement OPA
 
P
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer
 

Q

 

Qualifying Therapeutic Discovery Grant/Credit Program Project

QTDG/CPP
 
R
Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

RPS-PM
Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

RGS
Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0

RBSS
 
S

Selection and Workload Classification Component

SWC-C1

Service Center Recognition Image Processing System

SCRIPS
Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

SS8ICP
Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
 
T
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
 
U
U.S. Residency Certification US-CERT
 
V
 
W

Web-Based Employee Technical Time System

WebETS
Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS
   
Y  

YK1 Readiness

 

YK1

For questions regarding disclosure procedures or to request IRS records and documents, you may contact:

IRS Headquarters Disclosure Office
OS:P:GLD:D
1111 Constitution Avenue, N.W .
Washington, DC 20224

For questions regarding the Privacy Impact Assessment process at the IRS:

Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224

Are you having trouble viewing or downloading PDF files?

Page Last Reviewed or Updated: 24-Mar-2014

The 2011 1040ez

2011 1040ez 19. 2011 1040ez   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. 2011 1040ez This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. 2011 1040ez Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. 2011 1040ez However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. 2011 1040ez For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. 2011 1040ez This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. 2011 1040ez Table 19-1 summarizes the features of the student loan interest deduction. 2011 1040ez Table 19-1. 2011 1040ez Student Loan Interest Deduction at a Glance Do not rely on this table alone. 2011 1040ez Refer to the text for more details. 2011 1040ez Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. 2011 1040ez Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. 2011 1040ez Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. 2011 1040ez Time limit on deduction You can deduct interest paid during the remaining period of your student loan. 2011 1040ez Phaseout The amount of your deduction depends on your income level. 2011 1040ez Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. 2011 1040ez It includes both required and voluntary interest payments. 2011 1040ez Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. 2011 1040ez Loans from the following sources are not qualified student loans. 2011 1040ez A related person. 2011 1040ez A qualified employer plan. 2011 1040ez Exceptions. 2011 1040ez   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. 2011 1040ez An individual can be your dependent even if you are the dependent of another taxpayer. 2011 1040ez An individual can be your dependent even if the individual files a joint return with a spouse. 2011 1040ez An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). 2011 1040ez    Reasonable period of time. 2011 1040ez   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. 2011 1040ez   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. 2011 1040ez The expenses relate to a specific academic period. 2011 1040ez The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. 2011 1040ez   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. 2011 1040ez Academic period. 2011 1040ez   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. 2011 1040ez 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. 2011 1040ez Eligible student. 2011 1040ez   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. 2011 1040ez Enrolled at least half-time. 2011 1040ez   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. 2011 1040ez   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. 2011 1040ez However, the standard may not be lower than any of those established by the U. 2011 1040ez S. 2011 1040ez Department of Education under the Higher Education Act of 1965. 2011 1040ez Related person. 2011 1040ez   You cannot deduct interest on a loan you get from a related person. 2011 1040ez Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. 2011 1040ez ), Your lineal descendants (children, grandchildren, etc. 2011 1040ez ), and Certain corporations, partnerships, trusts, and exempt organizations. 2011 1040ez Qualified employer plan. 2011 1040ez   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. 2011 1040ez Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. 2011 1040ez They include amounts paid for the following items. 2011 1040ez Tuition and fees. 2011 1040ez Room and board. 2011 1040ez Books, supplies, and equipment. 2011 1040ez Other necessary expenses (such as transportation). 2011 1040ez The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2011 1040ez Eligible educational institution. 2011 1040ez   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. 2011 1040ez S. 2011 1040ez Department of Education. 2011 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 1040ez   Certain educational institutions located outside the United States also participate in the U. 2011 1040ez S. 2011 1040ez Department of Education's Federal Student Aid (FSA) programs. 2011 1040ez   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. 2011 1040ez   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. 2011 1040ez The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. 2011 1040ez    The educational institution should be able to tell you if it is an eligible educational institution. 2011 1040ez Adjustments to qualified education expenses. 2011 1040ez   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). 2011 1040ez See chapter 4 of Publication 970 for details. 2011 1040ez Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. 2011 1040ez Loan origination fee. 2011 1040ez   In general, this is a one-time fee charged by the lender when a loan is made. 2011 1040ez To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. 2011 1040ez A loan origination fee treated as interest accrues over the life of the loan. 2011 1040ez Capitalized interest. 2011 1040ez    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. 2011 1040ez Interest on revolving lines of credit. 2011 1040ez   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. 2011 1040ez See Qualified Education Expenses , earlier. 2011 1040ez Interest on refinanced student loans. 2011 1040ez   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. 2011 1040ez If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. 2011 1040ez Voluntary interest payments. 2011 1040ez   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. 2011 1040ez Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. 2011 1040ez Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. 2011 1040ez Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. 2011 1040ez Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. 2011 1040ez For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. 2011 1040ez Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. 2011 1040ez Your filing status is any filing status except married filing separately. 2011 1040ez No one else is claiming an exemption for you on his or her tax return. 2011 1040ez You are legally obligated to pay interest on a qualified student loan. 2011 1040ez You paid interest on a qualified student loan. 2011 1040ez Interest paid by others. 2011 1040ez   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. 2011 1040ez See chapter 4 of Publication 970 for more information. 2011 1040ez No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). 2011 1040ez How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. 2011 1040ez However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). 2011 1040ez You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). 2011 1040ez For details on figuring your MAGI, see chapter 4 of Publication 970. 2011 1040ez How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. 2011 1040ez However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. 2011 1040ez To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. 2011 1040ez Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. 2011 1040ez For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. 2011 1040ez Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. 2011 1040ez However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. 2011 1040ez For information on allocating payments between interest and principal, see chapter 4 of Publication 970. 2011 1040ez To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. 2011 1040ez Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). 2011 1040ez 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. 2011 1040ez The qualified expenses must be for higher education, as explained later under What Expenses Qualify . 2011 1040ez The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 2011 1040ez Table 19-2 summarizes the features of the tuition and fees deduction. 2011 1040ez You may be able to take a credit for your education expenses instead of a deduction. 2011 1040ez You can choose the one that will give you the lower tax. 2011 1040ez See chapter 35, Education Credits, for details about the credits. 2011 1040ez Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 2011 1040ez Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 2011 1040ez You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. 2011 1040ez You paid the education expenses for an eligible student. 2011 1040ez The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. 2011 1040ez Qualified education expenses are defined under What Expenses Qualify . 2011 1040ez Eligible students are defined later under Who Is an Eligible Student . 2011 1040ez Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 2011 1040ez Your filing status is married filing separately. 2011 1040ez Another person can claim an exemption for you as a dependent on his or her tax return. 2011 1040ez You cannot take the deduction even if the other person does not actually claim that exemption. 2011 1040ez Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 2011 1040ez 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. 2011 1040ez More information on nonresident aliens can be found in Publication 519, U. 2011 1040ez S. 2011 1040ez Tax Guide for Aliens. 2011 1040ez You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. 2011 1040ez However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. 2011 1040ez Table 19-2. 2011 1040ez Tuition and Fees Deduction at a Glance Do not rely on this table alone. 2011 1040ez Refer to the text for more details. 2011 1040ez Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. 2011 1040ez Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez 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 (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. 2011 1040ez Payments with borrowed funds. 2011 1040ez   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 2011 1040ez 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. 2011 1040ez Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 2011 1040ez Student withdraws from class(es). 2011 1040ez   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 2011 1040ez 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. 2011 1040ez Eligible educational institution. 2011 1040ez   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. 2011 1040ez S. 2011 1040ez Department of Education. 2011 1040ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 1040ez The educational institution should be able to tell you if it is an eligible educational institution. 2011 1040ez   Certain educational institutions located outside the United States also participate in the U. 2011 1040ez S. 2011 1040ez Department of Education's Federal Student Aid (FSA) programs. 2011 1040ez Academic period. 2011 1040ez    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. 2011 1040ez If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. 2011 1040ez Related expenses. 2011 1040ez   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2011 1040ez Prepaid expenses. 2011 1040ez   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. 2011 1040ez See Academic period, earlier. 2011 1040ez For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. 2011 1040ez    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. 2011 1040ez No Double Benefit Allowed You cannot do any of the following. 2011 1040ez Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 2011 1040ez 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. 2011 1040ez 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). 2011 1040ez 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. 2011 1040ez See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. 2011 1040ez Deduct qualified education expenses that have been paid with tax-free interest on U. 2011 1040ez S. 2011 1040ez savings bonds (Form 8815). 2011 1040ez See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 2011 1040ez Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. 2011 1040ez See Adjustments to qualified education expenses, later. 2011 1040ez Adjustments to qualified education expenses. 2011 1040ez   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 2011 1040ez The result is the amount of adjusted qualified education expenses for each student. 2011 1040ez Tax-free educational assistance. 2011 1040ez   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. 2011 1040ez See Academic period, earlier. 2011 1040ez   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2011 1040ez Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. 2011 1040ez However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2011 1040ez 970, chapter 1. 2011 1040ez The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2011 1040ez 970, chapter 1. 2011 1040ez You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. 2011 1040ez For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. 2011 1040ez 970. 2011 1040ez Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. 2011 1040ez 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). 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez Refunds. 2011 1040ez   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. 2011 1040ez See chapter 6 of Pub. 2011 1040ez 970 for more information. 2011 1040ez Some tax-free educational assistance received after 2013 may be treated as a refund. 2011 1040ez See Tax-free educational assistance, earlier. 2011 1040ez Refunds received in 2013. 2011 1040ez    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 2011 1040ez Refunds received after 2013 but before your income tax return is filed. 2011 1040ez   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. 2011 1040ez Refunds received after 2013 and after your income tax return is filed. 2011 1040ez   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. 2011 1040ez See chapter 6 of Pub. 2011 1040ez 970 for more information. 2011 1040ez Coordination with Coverdell education savings accounts and qualified tuition programs. 2011 1040ez    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). 2011 1040ez 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. 2011 1040ez Amounts that do not reduce qualified education expenses. 2011 1040ez   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. 2011 1040ez   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. 2011 1040ez 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. 2011 1040ez The use of the money is not restricted. 2011 1040ez 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. 2011 1040ez This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 2011 1040ez Sports, games, hobbies, and noncredit courses. 2011 1040ez   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. 2011 1040ez However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 2011 1040ez Comprehensive or bundled fees. 2011 1040ez   Some eligible educational institutions combine all of their fees for an academic period into one amount. 2011 1040ez 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. 2011 1040ez 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, Tuition Statement. 2011 1040ez See How Do You Figure the Deduction , later, for more information about Form 1098-T. 2011 1040ez 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 (defined earlier). 2011 1040ez 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. 2011 1040ez Table 19-3 summarizes who can claim the deduction. 2011 1040ez How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. 2011 1040ez For details on figuring your MAGI, see chapter 6 of Publication 970. 2011 1040ez How Do You Figure the Deduction Figure the deduction using Form 8917. 2011 1040ez To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. 2011 1040ez 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. 2011 1040ez To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. 2011 1040ez Table 19-3. 2011 1040ez Who Can Claim a Dependent's Expenses Do not rely on this table alone. 2011 1040ez See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. 2011 1040ez IF your dependent is an eligible student and you. 2011 1040ez . 2011 1040ez . 2011 1040ez AND. 2011 1040ez . 2011 1040ez . 2011 1040ez THEN. 2011 1040ez . 2011 1040ez . 2011 1040ez 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. 2011 1040ez Your dependent cannot take a deduction. 2011 1040ez claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 1040ez do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 2011 1040ez do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 1040ez Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. 2011 1040ez If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 2011 1040ez However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. 2011 1040ez You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. 2011 1040ez Eligible educator. 2011 1040ez   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. 2011 1040ez Qualified expenses. 2011 1040ez   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. 2011 1040ez An ordinary expense is one that is common and accepted in your educational field. 2011 1040ez A necessary expense is one that is helpful and appropriate for your profession as an educator. 2011 1040ez An expense does not have to be required to be considered necessary. 2011 1040ez   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. 2011 1040ez   You must reduce your qualified expenses by the following amounts. 2011 1040ez Excludable U. 2011 1040ez S. 2011 1040ez series EE and I savings bond interest from Form 8815. 2011 1040ez See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 2011 1040ez Nontaxable qualified tuition program earnings or distributions. 2011 1040ez See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. 2011 1040ez Nontaxable distribution of earnings from a Coverdell education savings account. 2011 1040ez See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. 2011 1040ez Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. 2011 1040ez Prev  Up  Next   Home   More Online Publications