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2011 Federal Tax Forms And Instructions

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2011 Federal Tax Forms And Instructions

2011 federal tax forms and instructions Index A Abroad, citizens living, filing requirements, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2011 federal tax forms and instructions , Temporary absences. 2011 federal tax forms and instructions , Temporary absences. 2011 federal tax forms and instructions Accounting periods, joint returns, Accounting period. 2011 federal tax forms and instructions Adopted child, Exception for adopted child. 2011 federal tax forms and instructions , Adopted child. 2011 federal tax forms and instructions , Adopted child. 2011 federal tax forms and instructions Taxpayer identification number, Taxpayer identification numbers for adoptees. 2011 federal tax forms and instructions Age Filing status determination, Age. 2011 federal tax forms and instructions Gross income and filing requirements (Table 1), Table 1. 2011 federal tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2011 federal tax forms and instructions Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2011 federal tax forms and instructions (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2011 federal tax forms and instructions American citizens abroad, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2011 federal tax forms and instructions Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2011 federal tax forms and instructions Dependency allotments, Armed Forces dependency allotments. 2011 federal tax forms and instructions GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 federal tax forms and instructions Military quarters allotments, Tax-exempt military quarters allowances. 2011 federal tax forms and instructions Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2011 federal tax forms and instructions B Birth of child, Death or birth. 2011 federal tax forms and instructions Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or resident alien. 2011 federal tax forms and instructions , Citizen or Resident Test, Child in Canada or Mexico. 2011 federal tax forms and instructions Capital expenses, Capital expenses. 2011 federal tax forms and instructions Child born alive, Child born alive. 2011 federal tax forms and instructions Child care expenses, Child care expenses. 2011 federal tax forms and instructions Child custody, Custodial parent and noncustodial parent. 2011 federal tax forms and instructions Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2011 federal tax forms and instructions Child tax credit, Child tax credit. 2011 federal tax forms and instructions Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2011 federal tax forms and instructions , Death or birth. 2011 federal tax forms and instructions Claiming parent, when child is head of household, Special rule for parent. 2011 federal tax forms and instructions Custody of, Custodial parent and noncustodial parent. 2011 federal tax forms and instructions Death of child, Death or birth. 2011 federal tax forms and instructions , Death or birth. 2011 federal tax forms and instructions Dividends of, Unearned income. 2011 federal tax forms and instructions Filing requirements as dependents (Table 2), Table 2. 2011 federal tax forms and instructions 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2011 federal tax forms and instructions 2013 Filing Requirements for Dependents , Unearned income. 2011 federal tax forms and instructions Kidnapped, Kidnapped child. 2011 federal tax forms and instructions , Kidnapped child. 2011 federal tax forms and instructions Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2011 federal tax forms and instructions Church employees, filing requirements (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions , filing requirements, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2011 federal tax forms and instructions Community property states, Community property states. 2011 federal tax forms and instructions Cousin, Cousin. 2011 federal tax forms and instructions Custody of child, Custodial parent and noncustodial parent. 2011 federal tax forms and instructions D Death Of child, Death or birth of child. 2011 federal tax forms and instructions Of dependent, Death or birth. 2011 federal tax forms and instructions , Death or birth. 2011 federal tax forms and instructions Of spouse, Spouse died during the year. 2011 federal tax forms and instructions , Spouse died. 2011 federal tax forms and instructions , Spouse died before signing. 2011 federal tax forms and instructions , Death of spouse. 2011 federal tax forms and instructions Decedents, Spouse died during the year. 2011 federal tax forms and instructions , Decedent's final return. 2011 federal tax forms and instructions (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2011 federal tax forms and instructions Born and died within year, Born and died in 2013. 2011 federal tax forms and instructions Child's earnings, Child's earnings. 2011 federal tax forms and instructions Death of, Death or birth. 2011 federal tax forms and instructions Earned income, Earned income. 2011 federal tax forms and instructions Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2011 federal tax forms and instructions 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2011 federal tax forms and instructions Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2011 federal tax forms and instructions Disabled Child, Permanently and totally disabled. 2011 federal tax forms and instructions Dependent, Disabled dependent working at sheltered workshop. 2011 federal tax forms and instructions Divorced parents, Children of divorced or separated parents (or parents who live apart). 2011 federal tax forms and instructions Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2011 federal tax forms and instructions Filing status, Divorced persons. 2011 federal tax forms and instructions , Divorce and remarriage. 2011 federal tax forms and instructions , Divorced persons. 2011 federal tax forms and instructions Joint returns, responsibility for, Divorced taxpayer. 2011 federal tax forms and instructions Personal exemption, Divorced or separated spouse. 2011 federal tax forms and instructions Domestic help, no exemption for, Housekeepers, maids, or servants. 2011 federal tax forms and instructions Dual-status taxpayers Exemptions, Dual-status taxpayers. 2011 federal tax forms and instructions Joint returns not available, Nonresident alien or dual-status alien. 2011 federal tax forms and instructions E Earned income Defined for purposes of standard deduction, Earned income defined. 2011 federal tax forms and instructions Dependent filing requirements (Table 2), Table 2. 2011 federal tax forms and instructions 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2011 federal tax forms and instructions Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2011 federal tax forms and instructions Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2011 federal tax forms and instructions Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2011 federal tax forms and instructions Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2011 federal tax forms and instructions Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2011 federal tax forms and instructions Determination of, Filing status. 2011 federal tax forms and instructions , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2011 federal tax forms and instructions , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 federal tax forms and instructions ). 2011 federal tax forms and instructions Foreign employment, filing requirements, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2011 federal tax forms and instructions Form 1040 Personal exemption, Form 1040 filers. 2011 federal tax forms and instructions Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 federal tax forms and instructions , How to file. 2011 federal tax forms and instructions , How to file. 2011 federal tax forms and instructions Form 1040A Personal exemption, Form 1040A filers. 2011 federal tax forms and instructions Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 federal tax forms and instructions , How to file. 2011 federal tax forms and instructions , How to file. 2011 federal tax forms and instructions Form 1040EZ Personal exemption, Form 1040EZ filers. 2011 federal tax forms and instructions Use of, How to file. 2011 federal tax forms and instructions , How to file. 2011 federal tax forms and instructions Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2011 federal tax forms and instructions Standard deduction, change to itemized deductions, Changing your mind. 2011 federal tax forms and instructions Form 1099-B, Form 1099-B received. 2011 federal tax forms and instructions Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2011 federal tax forms and instructions Form 8857, innocent spouse relief, Relief from joint responsibility. 2011 federal tax forms and instructions Form SS-5, social security number request, No SSN. 2011 federal tax forms and instructions Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2011 federal tax forms and instructions Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2011 federal tax forms and instructions Foster care payments and expenses, Foster care payments and expenses. 2011 federal tax forms and instructions , Foster care. 2011 federal tax forms and instructions Foster child, Foster child. 2011 federal tax forms and instructions , Foster care payments and expenses. 2011 federal tax forms and instructions , Foster child. 2011 federal tax forms and instructions , Foster care. 2011 federal tax forms and instructions Free tax services, Free help with your tax return. 2011 federal tax forms and instructions Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 federal tax forms and instructions Gross income Defined, Gross income. 2011 federal tax forms and instructions Filing requirements (Table 1), Table 1. 2011 federal tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2011 federal tax forms and instructions 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2011 federal tax forms and instructions Exemption for spouse, Head of household. 2011 federal tax forms and instructions Filing requirements (Table 1), Table 1. 2011 federal tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2011 federal tax forms and instructions Help (see Tax help) Home Aged, home for, Home for the aged. 2011 federal tax forms and instructions Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2011 federal tax forms and instructions I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2011 federal tax forms and instructions Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2011 federal tax forms and instructions Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2011 federal tax forms and instructions Innocent spouse relief, Relief from joint responsibility. 2011 federal tax forms and instructions Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2011 federal tax forms and instructions IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2011 federal tax forms and instructions Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2011 federal tax forms and instructions When to itemize, When to itemize. 2011 federal tax forms and instructions ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2011 federal tax forms and instructions J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2011 federal tax forms and instructions Dependents on, Joint return. 2011 federal tax forms and instructions Personal exemption, Joint return. 2011 federal tax forms and instructions K Kidnapped children Qualifying child, Kidnapped child. 2011 federal tax forms and instructions Qualifying relative, Kidnapped child. 2011 federal tax forms and instructions Widow(er) with dependent child, Death or birth. 2011 federal tax forms and instructions L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2011 federal tax forms and instructions Local law violated, Local law violated. 2011 federal tax forms and instructions Lodging, Lodging. 2011 federal tax forms and instructions Losses, rental real estate, Rental activity losses. 2011 federal tax forms and instructions M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2011 federal tax forms and instructions Exemption for spouse, Separate return. 2011 federal tax forms and instructions Itemized deductions, Married persons who filed separate returns. 2011 federal tax forms and instructions Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 federal tax forms and instructions Filing status, Married persons. 2011 federal tax forms and instructions Medical insurance premiums, Medical insurance premiums. 2011 federal tax forms and instructions Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or resident alien. 2011 federal tax forms and instructions , Citizen or Resident Test, Child in Canada or Mexico. 2011 federal tax forms and instructions Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national. 2011 federal tax forms and instructions Nonresident aliens, Nonresident aliens. 2011 federal tax forms and instructions Dependents, Taxpayer identification numbers for aliens. 2011 federal tax forms and instructions Exemptions, Nonresident aliens. 2011 federal tax forms and instructions Joint return, Nonresident alien or dual-status alien. 2011 federal tax forms and instructions Spouse, Nonresident alien spouse. 2011 federal tax forms and instructions Taxpayer identification number, Taxpayer identification numbers for aliens. 2011 federal tax forms and instructions O Overseas taxpayers, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2011 federal tax forms and instructions Parents who never married, Parents who never married. 2011 federal tax forms and instructions Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2011 federal tax forms and instructions Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2011 federal tax forms and instructions Rental losses, Rental activity losses. 2011 federal tax forms and instructions Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2011 federal tax forms and instructions Scholarships, Earned income. 2011 federal tax forms and instructions , Scholarships. 2011 federal tax forms and instructions , Gross income defined. 2011 federal tax forms and instructions , Do Not Include in Total Support , Earned income defined. 2011 federal tax forms and instructions Self-employed persons Filing requirements (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2011 federal tax forms and instructions Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2011 federal tax forms and instructions Separated taxpayers Filing status, Considered married. 2011 federal tax forms and instructions , Married persons living apart. 2011 federal tax forms and instructions Living apart but not legally separated, Considered married. 2011 federal tax forms and instructions Personal exemption, Divorced or separated spouse. 2011 federal tax forms and instructions Signatures, joint returns, Signing a joint return. 2011 federal tax forms and instructions Single taxpayers Filing status, Unmarried persons. 2011 federal tax forms and instructions , Single Gross income filing requirements (Table 1), Table 1. 2011 federal tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2011 federal tax forms and instructions Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2011 federal tax forms and instructions Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2011 federal tax forms and instructions , Spouse died before signing. 2011 federal tax forms and instructions , Death of spouse. 2011 federal tax forms and instructions Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 federal tax forms and instructions Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2011 federal tax forms and instructions Nonresident alien, Nonresident alien spouse. 2011 federal tax forms and instructions Signing joint returns, Signing a joint return. 2011 federal tax forms and instructions Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2011 federal tax forms and instructions Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2011 federal tax forms and instructions Stillborn child, Stillborn child. 2011 federal tax forms and instructions Students Defined, Student defined. 2011 federal tax forms and instructions Foreign, Foreign students' place of residence. 2011 federal tax forms and instructions Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2011 federal tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2011 federal tax forms and instructions Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2011 federal tax forms and instructions , Death or birth. 2011 federal tax forms and instructions T Tables and figures, Keeping Up a Home, Worksheet 2. 2011 federal tax forms and instructions Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2011 federal tax forms and instructions 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2011 federal tax forms and instructions 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2011 federal tax forms and instructions Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2011 federal tax forms and instructions , Temporary absences. 2011 federal tax forms and instructions Tiebreaker rules, Tiebreaker rules. 2011 federal tax forms and instructions Tips, reporting of (Table 3), Table 3. 2011 federal tax forms and instructions Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2011 federal tax forms and instructions U U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or resident, Citizen or Resident Test U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens filing abroad, filing requirements Filing requirements, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Citizens or Resident Aliens Living Abroad U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national. 2011 federal tax forms and instructions U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions possessions, income from, Individuals With Income From U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 federal tax forms and instructions ). 2011 federal tax forms and instructions What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2011 federal tax forms and instructions Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2011 federal tax forms and instructions Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The 2011 Federal Tax Forms And Instructions

2011 federal tax forms and instructions 19. 2011 federal tax forms and instructions   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 federal tax forms and instructions This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. 2011 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. 2011 federal tax forms and instructions Table 19-1 summarizes the features of the student loan interest deduction. 2011 federal tax forms and instructions Table 19-1. 2011 federal tax forms and instructions Student Loan Interest Deduction at a Glance Do not rely on this table alone. 2011 federal tax forms and instructions Refer to the text for more details. 2011 federal tax forms and instructions Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. 2011 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions Time limit on deduction You can deduct interest paid during the remaining period of your student loan. 2011 federal tax forms and instructions Phaseout The amount of your deduction depends on your income level. 2011 federal tax forms and instructions Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. 2011 federal tax forms and instructions It includes both required and voluntary interest payments. 2011 federal tax forms and instructions 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 federal tax forms and instructions Loans from the following sources are not qualified student loans. 2011 federal tax forms and instructions A related person. 2011 federal tax forms and instructions A qualified employer plan. 2011 federal tax forms and instructions Exceptions. 2011 federal tax forms and instructions   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. 2011 federal tax forms and instructions An individual can be your dependent even if you are the dependent of another taxpayer. 2011 federal tax forms and instructions An individual can be your dependent even if the individual files a joint return with a spouse. 2011 federal tax forms and instructions 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 federal tax forms and instructions    Reasonable period of time. 2011 federal tax forms and instructions   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 federal tax forms and instructions   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 federal tax forms and instructions The expenses relate to a specific academic period. 2011 federal tax forms and instructions 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 federal tax forms and instructions   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. 2011 federal tax forms and instructions Academic period. 2011 federal tax forms and instructions   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 2011 federal tax forms and instructions In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 2011 federal tax forms and instructions Eligible student. 2011 federal tax forms and instructions   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 federal tax forms and instructions Enrolled at least half-time. 2011 federal tax forms and instructions   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 federal tax forms and instructions   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. 2011 federal tax forms and instructions However, the standard may not be lower than any of those established by the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Department of Education under the Higher Education Act of 1965. 2011 federal tax forms and instructions Related person. 2011 federal tax forms and instructions   You cannot deduct interest on a loan you get from a related person. 2011 federal tax forms and instructions Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. 2011 federal tax forms and instructions ), Your lineal descendants (children, grandchildren, etc. 2011 federal tax forms and instructions ), and Certain corporations, partnerships, trusts, and exempt organizations. 2011 federal tax forms and instructions Qualified employer plan. 2011 federal tax forms and instructions   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. 2011 federal tax forms and instructions 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 federal tax forms and instructions They include amounts paid for the following items. 2011 federal tax forms and instructions Tuition and fees. 2011 federal tax forms and instructions Room and board. 2011 federal tax forms and instructions Books, supplies, and equipment. 2011 federal tax forms and instructions Other necessary expenses (such as transportation). 2011 federal tax forms and instructions 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 federal tax forms and instructions Eligible educational institution. 2011 federal tax forms and instructions   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Department of Education. 2011 federal tax forms and instructions It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 federal tax forms and instructions   Certain educational institutions located outside the United States also participate in the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Department of Education's Federal Student Aid (FSA) programs. 2011 federal tax forms and instructions   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 federal tax forms and instructions   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. 2011 federal tax forms and instructions The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. 2011 federal tax forms and instructions    The educational institution should be able to tell you if it is an eligible educational institution. 2011 federal tax forms and instructions Adjustments to qualified education expenses. 2011 federal tax forms and instructions   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). 2011 federal tax forms and instructions See chapter 4 of Publication 970 for details. 2011 federal tax forms and instructions 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 federal tax forms and instructions Loan origination fee. 2011 federal tax forms and instructions   In general, this is a one-time fee charged by the lender when a loan is made. 2011 federal tax forms and instructions 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 federal tax forms and instructions A loan origination fee treated as interest accrues over the life of the loan. 2011 federal tax forms and instructions Capitalized interest. 2011 federal tax forms and instructions    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. 2011 federal tax forms and instructions Interest on revolving lines of credit. 2011 federal tax forms and instructions   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 federal tax forms and instructions See Qualified Education Expenses , earlier. 2011 federal tax forms and instructions Interest on refinanced student loans. 2011 federal tax forms and instructions   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 federal tax forms and instructions 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 federal tax forms and instructions Voluntary interest payments. 2011 federal tax forms and instructions   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 federal tax forms and instructions Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. 2011 federal tax forms and instructions Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. 2011 federal tax forms and instructions Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. 2011 federal tax forms and instructions 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 federal tax forms and instructions For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. 2011 federal tax forms and instructions Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. 2011 federal tax forms and instructions Your filing status is any filing status except married filing separately. 2011 federal tax forms and instructions No one else is claiming an exemption for you on his or her tax return. 2011 federal tax forms and instructions You are legally obligated to pay interest on a qualified student loan. 2011 federal tax forms and instructions You paid interest on a qualified student loan. 2011 federal tax forms and instructions Interest paid by others. 2011 federal tax forms and instructions   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 federal tax forms and instructions See chapter 4 of Publication 970 for more information. 2011 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions For details on figuring your MAGI, see chapter 4 of Publication 970. 2011 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. 2011 federal tax forms and instructions 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 federal tax forms and instructions 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 federal tax forms and instructions Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. 2011 federal tax forms and instructions However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. 2011 federal tax forms and instructions For information on allocating payments between interest and principal, see chapter 4 of Publication 970. 2011 federal tax forms and instructions To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. 2011 federal tax forms and instructions 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 federal tax forms and instructions You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. 2011 federal tax forms and instructions The qualified expenses must be for higher education, as explained later under What Expenses Qualify . 2011 federal tax forms and instructions The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 2011 federal tax forms and instructions Table 19-2 summarizes the features of the tuition and fees deduction. 2011 federal tax forms and instructions You may be able to take a credit for your education expenses instead of a deduction. 2011 federal tax forms and instructions You can choose the one that will give you the lower tax. 2011 federal tax forms and instructions See chapter 35, Education Credits, for details about the credits. 2011 federal tax forms and instructions Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 2011 federal tax forms and instructions Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 2011 federal tax forms and instructions 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 federal tax forms and instructions You paid the education expenses for an eligible student. 2011 federal tax forms and instructions 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 federal tax forms and instructions Qualified education expenses are defined under What Expenses Qualify . 2011 federal tax forms and instructions Eligible students are defined later under Who Is an Eligible Student . 2011 federal tax forms and instructions Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 2011 federal tax forms and instructions Your filing status is married filing separately. 2011 federal tax forms and instructions Another person can claim an exemption for you as a dependent on his or her tax return. 2011 federal tax forms and instructions You cannot take the deduction even if the other person does not actually claim that exemption. 2011 federal tax forms and instructions Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 2011 federal tax forms and instructions You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. 2011 federal tax forms and instructions More information on nonresident aliens can be found in Publication 519, U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Tax Guide for Aliens. 2011 federal tax forms and instructions 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 federal tax forms and instructions However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. 2011 federal tax forms and instructions Table 19-2. 2011 federal tax forms and instructions Tuition and Fees Deduction at a Glance Do not rely on this table alone. 2011 federal tax forms and instructions Refer to the text for more details. 2011 federal tax forms and instructions Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. 2011 federal tax forms and instructions Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. 2011 federal tax forms and instructions For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. 2011 federal tax forms and instructions What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. 2011 federal tax forms and instructions What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. 2011 federal tax forms and instructions Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. 2011 federal tax forms and instructions Payments with borrowed funds. 2011 federal tax forms and instructions   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 2011 federal tax forms and instructions Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. 2011 federal tax forms and instructions Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 2011 federal tax forms and instructions Student withdraws from class(es). 2011 federal tax forms and instructions   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 2011 federal tax forms and instructions Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2011 federal tax forms and instructions Eligible educational institution. 2011 federal tax forms and instructions   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Department of Education. 2011 federal tax forms and instructions It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 federal tax forms and instructions The educational institution should be able to tell you if it is an eligible educational institution. 2011 federal tax forms and instructions   Certain educational institutions located outside the United States also participate in the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Department of Education's Federal Student Aid (FSA) programs. 2011 federal tax forms and instructions Academic period. 2011 federal tax forms and instructions    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. 2011 federal tax forms and instructions 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 federal tax forms and instructions Related expenses. 2011 federal tax forms and instructions   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 federal tax forms and instructions Prepaid expenses. 2011 federal tax forms and instructions   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. 2011 federal tax forms and instructions See Academic period, earlier. 2011 federal tax forms and instructions 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 federal tax forms and instructions    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 federal tax forms and instructions No Double Benefit Allowed You cannot do any of the following. 2011 federal tax forms and instructions Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 2011 federal tax forms and instructions Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. 2011 federal tax forms and instructions Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). 2011 federal tax forms and instructions For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 2011 federal tax forms and instructions See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. 2011 federal tax forms and instructions Deduct qualified education expenses that have been paid with tax-free interest on U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions savings bonds (Form 8815). 2011 federal tax forms and instructions See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 2011 federal tax forms and instructions Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. 2011 federal tax forms and instructions See Adjustments to qualified education expenses, later. 2011 federal tax forms and instructions Adjustments to qualified education expenses. 2011 federal tax forms and instructions   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 2011 federal tax forms and instructions The result is the amount of adjusted qualified education expenses for each student. 2011 federal tax forms and instructions Tax-free educational assistance. 2011 federal tax forms and instructions   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 federal tax forms and instructions See Academic period, earlier. 2011 federal tax forms and instructions   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 federal tax forms and instructions Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. 2011 federal tax forms and instructions 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 federal tax forms and instructions 970, chapter 1. 2011 federal tax forms and instructions The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2011 federal tax forms and instructions 970, chapter 1. 2011 federal tax forms and instructions 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 federal tax forms and instructions For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. 2011 federal tax forms and instructions 970. 2011 federal tax forms and instructions Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. 2011 federal tax forms and instructions This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). 2011 federal tax forms and instructions If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. 2011 federal tax forms and instructions If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. 2011 federal tax forms and instructions Refunds. 2011 federal tax forms and instructions   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 federal tax forms and instructions See chapter 6 of Pub. 2011 federal tax forms and instructions 970 for more information. 2011 federal tax forms and instructions Some tax-free educational assistance received after 2013 may be treated as a refund. 2011 federal tax forms and instructions See Tax-free educational assistance, earlier. 2011 federal tax forms and instructions Refunds received in 2013. 2011 federal tax forms and instructions    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 federal tax forms and instructions Refunds received after 2013 but before your income tax return is filed. 2011 federal tax forms and instructions   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 federal tax forms and instructions Refunds received after 2013 and after your income tax return is filed. 2011 federal tax forms and instructions   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 federal tax forms and instructions See chapter 6 of Pub. 2011 federal tax forms and instructions 970 for more information. 2011 federal tax forms and instructions Coordination with Coverdell education savings accounts and qualified tuition programs. 2011 federal tax forms and instructions    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). 2011 federal tax forms and instructions For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 2011 federal tax forms and instructions Amounts that do not reduce qualified education expenses. 2011 federal tax forms and instructions   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2011 federal tax forms and instructions   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. 2011 federal tax forms and instructions The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. 2011 federal tax forms and instructions The use of the money is not restricted. 2011 federal tax forms and instructions Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. 2011 federal tax forms and instructions This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 2011 federal tax forms and instructions Sports, games, hobbies, and noncredit courses. 2011 federal tax forms and instructions   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. 2011 federal tax forms and instructions However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 2011 federal tax forms and instructions Comprehensive or bundled fees. 2011 federal tax forms and instructions   Some eligible educational institutions combine all of their fees for an academic period into one amount. 2011 federal tax forms and instructions If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. 2011 federal tax forms and instructions The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. 2011 federal tax forms and instructions See How Do You Figure the Deduction , later, for more information about Form 1098-T. 2011 federal tax forms and instructions Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). 2011 federal tax forms and instructions Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. 2011 federal tax forms and instructions Table 19-3 summarizes who can claim the deduction. 2011 federal tax forms and instructions 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 federal tax forms and instructions For details on figuring your MAGI, see chapter 6 of Publication 970. 2011 federal tax forms and instructions How Do You Figure the Deduction Figure the deduction using Form 8917. 2011 federal tax forms and instructions To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. 2011 federal tax forms and instructions Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. 2011 federal tax forms and instructions 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 federal tax forms and instructions Table 19-3. 2011 federal tax forms and instructions Who Can Claim a Dependent's Expenses Do not rely on this table alone. 2011 federal tax forms and instructions See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. 2011 federal tax forms and instructions IF your dependent is an eligible student and you. 2011 federal tax forms and instructions . 2011 federal tax forms and instructions . 2011 federal tax forms and instructions AND. 2011 federal tax forms and instructions . 2011 federal tax forms and instructions . 2011 federal tax forms and instructions THEN. 2011 federal tax forms and instructions . 2011 federal tax forms and instructions . 2011 federal tax forms and instructions claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. 2011 federal tax forms and instructions Your dependent cannot take a deduction. 2011 federal tax forms and instructions claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 federal tax forms and instructions do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 2011 federal tax forms and instructions do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2011 federal tax forms and instructions 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 federal tax forms and instructions If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 2011 federal tax forms and instructions 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 federal tax forms and instructions You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. 2011 federal tax forms and instructions Eligible educator. 2011 federal tax forms and instructions   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 federal tax forms and instructions Qualified expenses. 2011 federal tax forms and instructions   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 federal tax forms and instructions An ordinary expense is one that is common and accepted in your educational field. 2011 federal tax forms and instructions A necessary expense is one that is helpful and appropriate for your profession as an educator. 2011 federal tax forms and instructions An expense does not have to be required to be considered necessary. 2011 federal tax forms and instructions   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. 2011 federal tax forms and instructions   You must reduce your qualified expenses by the following amounts. 2011 federal tax forms and instructions Excludable U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions series EE and I savings bond interest from Form 8815. 2011 federal tax forms and instructions See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 2011 federal tax forms and instructions Nontaxable qualified tuition program earnings or distributions. 2011 federal tax forms and instructions See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. 2011 federal tax forms and instructions Nontaxable distribution of earnings from a Coverdell education savings account. 2011 federal tax forms and instructions See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. 2011 federal tax forms and instructions Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. 2011 federal tax forms and instructions Prev  Up  Next   Home   More Online Publications