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2011 Income Tax Returns

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2011 Income Tax Returns

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Compliance & Enforcement Topics

 

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Whistleblower - Informant Award

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.

 


Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013:  Impact on whistleblower payments.

Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.

Treasury proposed regulations to implement 26 USC 7623, as amended, on December 18, 2012. The public comment period has officially closed and the comments received are under evaluation. The IRS often receives comments on proposed regulations after the official comment period has closed and may consider late submissions in preparing final regulations. 

 


The Whistleblower Office has developed new rules that became effective August 1, 2012. We are providing the three Interim Guidance memoranda below. 


Deputy Commissioner for Services and Enforcement Memorandum dated June 20, 2012

 


Who can get an award?

The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.

The IRS is looking for solid information, not an “educated guess” or unsupported speculation. We are also looking for a significant Federal tax issue - this is not a program for resolving personal problems or disputes about a business relationship.

What are the rules for getting an award?

The law provides for two types of awards. If the taxes, penalties, interest and other amounts in dispute exceed $2 million, and a few other qualifications are met, the IRS will pay 15 percent to 30 percent of the amount collected. If the case deals with an individual, his or her annual gross income must be more than $200,000. If the whistleblower disagrees with the outcome of the claim, he or she can appeal to the Tax Court. These rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower Rules.

The IRS also has an award program for other whistleblowers - generally those who do not meet the dollar thresholds of $2 million in dispute or cases involving individual taxpayers with gross income of less that $200,000. The awards through this program are less, with a maximum award of 15 percent up to $10 million. In addition, the awards are discretionary and the informant cannot dispute the outcome of the claim in Tax Court. The rules for these cases are found at Internal Revenue Code IRC Section 7623(a) - Informant Claims Program, and some of the rules are different from those that apply to cases involving more than $2 million.

If you decide to submit information and seek an award for doing so, use IRS Form 211. The same form is used for both award programs.

More Information

What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases

Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Services’ approach to informant awards in 140 years

How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award

Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information

IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program

IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program

IRS Form 211
Application for Award for Original Information

News Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims

Notice 2008-4 Guidance to the public on how to file claims
Claims Submitted to the IRS Whistleblower Office under Section 7623

History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today

Realignment of Informant Claims Examination Unit into Whistleblower Office
The Informant Claims Examination Unit in Ogden, Utah has been realigned with the Whistleblower Office. Their new name is Whistleblower Office - Ogden.

Information and Whistleblower Awards

  • IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
  • IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.

Whistleblower Office At-a-Glance
 

Annual Reports

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

  • For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award . You can remain anonymous
Page Last Reviewed or Updated: 30-Sep-2013

The 2011 Income Tax Returns

2011 income tax returns Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2011 income tax returns Lifetime learning credit, Academic period. 2011 income tax returns Student loan interest deduction, Academic period. 2011 income tax returns Tuition and fees deduction, Academic period. 2011 income tax returns Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2011 income tax returns Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2011 income tax returns On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2011 income tax returns Tuition reduction, Tuition reduction. 2011 income tax returns Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2011 income tax returns Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2011 income tax returns Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2011 income tax returns Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 income tax returns Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2011 income tax returns Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2011 income tax returns Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2011 income tax returns Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2011 income tax returns Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2011 income tax returns Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2011 income tax returns Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2011 income tax returns , Allocating your reimbursements for meals. 2011 income tax returns Indefinite absence, Education during indefinite absence. 2011 income tax returns Maintaining skills vs. 2011 income tax returns qualifying for new job, Maintaining skills vs. 2011 income tax returns qualifying for new job. 2011 income tax returns Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2011 income tax returns Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2011 income tax returns Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2011 income tax returns Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2011 income tax returns Tax-free educational assistance, Tax-free educational assistance. 2011 income tax returns Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2011 income tax returns Transportation expenses, Transportation Expenses, Using your car. 2011 income tax returns Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2011 income tax returns Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2011 income tax returns Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2011 income tax returns Lifetime learning credit, Comprehensive or bundled fees. 2011 income tax returns Tuition and fees deduction, Comprehensive or bundled fees. 2011 income tax returns Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2011 income tax returns Conventions outside U. 2011 income tax returns S. 2011 income tax returns , Cruises and conventions. 2011 income tax returns Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2011 income tax returns Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2011 income tax returns On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2011 income tax returns Figuring the limit (Worksheet 6-2), Figuring the limit. 2011 income tax returns Contributions to, Contributions, Figuring and reporting the additional tax. 2011 income tax returns Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2011 income tax returns Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 income tax returns , MAGI when using Form 1040NR-EZ. 2011 income tax returns Worksheet 6-1, Worksheet 7-1. 2011 income tax returns MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2011 income tax returns Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2011 income tax returns Worksheet 7-3 to figure, Worksheet 7-3. 2011 income tax returns Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2011 income tax returns D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2011 income tax returns , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2011 income tax returns Lifetime learning credit, Expenses paid by dependent. 2011 income tax returns Tuition and fees deduction, Expenses paid under divorce decree. 2011 income tax returns Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2011 income tax returns Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2011 income tax returns Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2011 income tax returns Claiming dependent's exemption, Dependent for whom you claim an exemption. 2011 income tax returns Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2011 income tax returns Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 income tax returns , MAGI when using Form 1040. 2011 income tax returns Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2011 income tax returns Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2011 income tax returns Cancellation of student loan, Eligible educational institution. 2011 income tax returns Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2011 income tax returns Education savings bond program, Eligible educational institution. 2011 income tax returns Lifetime learning credit, Eligible educational institution. 2011 income tax returns Qualified tuition program (QTP), Eligible educational institution. 2011 income tax returns Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2011 income tax returns , Eligible educational institution. 2011 income tax returns Student loan cancellation, Eligible educational institution. 2011 income tax returns Student loan interest deduction, Eligible educational institution. 2011 income tax returns Tuition and fees deduction, Eligible educational institution. 2011 income tax returns Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2011 income tax returns Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2011 income tax returns Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2011 income tax returns ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2011 income tax returns Excess expenses, accountable plan, Excess expenses. 2011 income tax returns , Allocating your reimbursements for meals. 2011 income tax returns Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2011 income tax returns Qualified tuition program (QTP), Members of the beneficiary's family. 2011 income tax returns Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2011 income tax returns , Form 1098-E. 2011 income tax returns Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2011 income tax returns Lifetime learning credit, Form 1098-T. 2011 income tax returns Tuition and fees deduction, Form 1098-T. 2011 income tax returns Form 1099-Q Coverdell ESA, Exceptions. 2011 income tax returns , Earnings and basis. 2011 income tax returns Qualified tuition program (QTP), Earnings and return of investment. 2011 income tax returns Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2011 income tax returns , Form 2106 or 2106-EZ. 2011 income tax returns Form 2106-EZ, 50% limit on meals. 2011 income tax returns , Form 2106 or 2106-EZ. 2011 income tax returns , Using Form 2106-EZ. 2011 income tax returns Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2011 income tax returns Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2011 income tax returns Form 8815, MAGI when using Form 1040. 2011 income tax returns , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2011 income tax returns , Form 1098-T. 2011 income tax returns , Form 1098-E. 2011 income tax returns , Form 1098-T. 2011 income tax returns Free tax services, Free help with your tax return. 2011 income tax returns Fulbright grants, Fulbright Grants G Glossary, Glossary. 2011 income tax returns , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2011 income tax returns Coverdell ESA, Half-time student. 2011 income tax returns Early distributions from IRAs, Half-time student. 2011 income tax returns Student loan interest deduction, Enrolled at least half-time. 2011 income tax returns Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2011 income tax returns Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2011 income tax returns Academic period, Academic period. 2011 income tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2011 income tax returns Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2011 income tax returns Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2011 income tax returns Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 income tax returns Worksheet 3-1, MAGI when using Form 1040. 2011 income tax returns Overview (Table 3-1), Table 3-1. 2011 income tax returns Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2011 income tax returns Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2011 income tax returns Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2011 income tax returns Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2011 income tax returns Origination fees on student loan, Loan origination fee. 2011 income tax returns Qualified education expenses paid with American opportunity credit, Academic period. 2011 income tax returns Lifetime learning credit, Paid with borrowed funds. 2011 income tax returns Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2011 income tax returns M Mileage deduction for work-related education, What's New, Using your car. 2011 income tax returns Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2011 income tax returns , MAGI when using Form 1040NR-EZ. 2011 income tax returns Worksheet 6-1, Worksheet 7-1. 2011 income tax returns MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2011 income tax returns , MAGI when using Form 1040. 2011 income tax returns Lifetime learning credit, Modified adjusted gross income (MAGI). 2011 income tax returns Worksheet 3-1, MAGI when using Form 1040. 2011 income tax returns Student loan interest deduction, Modified adjusted gross income (MAGI). 2011 income tax returns Table 4-2, Table 4-2. 2011 income tax returns Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2011 income tax returns Table 6-2, Table 6-2. 2011 income tax returns Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2011 income tax returns MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2011 income tax returns , Exceptions. 2011 income tax returns Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2011 income tax returns , Coordination with Pell grants and other scholarships. 2011 income tax returns Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2011 income tax returns Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2011 income tax returns Student loan interest deduction, Phaseout. 2011 income tax returns , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2011 income tax returns Education savings bond program, Adjusted qualified education expenses. 2011 income tax returns Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2011 income tax returns Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2011 income tax returns Education savings bond program, Qualified education expenses. 2011 income tax returns Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2011 income tax returns Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2011 income tax returns Qualified tuition program (QTP), Qualified education expenses. 2011 income tax returns Scholarships and fellowships, Qualified education expenses. 2011 income tax returns Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2011 income tax returns Qualified student loans, Qualified Student Loan, Qualified employer plan. 2011 income tax returns Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2011 income tax returns Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2011 income tax returns Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2011 income tax returns Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2011 income tax returns Taxable earnings, Taxable earnings. 2011 income tax returns Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2011 income tax returns S. 2011 income tax returns savings bonds, Qualified U. 2011 income tax returns S. 2011 income tax returns savings bonds. 2011 income tax returns Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2011 income tax returns Lifetime learning credit, Credit recapture. 2011 income tax returns Tuition and fees deduction, Credit recapture. 2011 income tax returns Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2011 income tax returns Refinanced student loans, Interest on refinanced student loans. 2011 income tax returns , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2011 income tax returns Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2011 income tax returns Related persons Coverdell ESA, Members of the beneficiary's family. 2011 income tax returns Qualified tuition program (QTP), Members of the beneficiary's family. 2011 income tax returns Student loan interest deduction, Related person. 2011 income tax returns Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2011 income tax returns , Figuring and reporting the additional tax. 2011 income tax returns , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2011 income tax returns Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2011 income tax returns , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2011 income tax returns Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2011 income tax returns , Coordination with Pell grants and other scholarships. 2011 income tax returns , Coordination with Pell grants and other scholarships. 2011 income tax returns Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2011 income tax returns , Eligible educational institution. 2011 income tax returns Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2011 income tax returns Qualified education expenses, Qualified education expenses. 2011 income tax returns Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2011 income tax returns Education savings bond program, Qualified education expenses. 2011 income tax returns Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2011 income tax returns Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2011 income tax returns Standard mileage rate Work-related education, What's New, Using your car. 2011 income tax returns State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2011 income tax returns Section 501(c)(3) organizations, Section 501(c)(3) organization. 2011 income tax returns Student loan interest deduction Academic period, Academic period. 2011 income tax returns Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2011 income tax returns Eligible student, Eligible student. 2011 income tax returns Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2011 income tax returns , Which Worksheet To Use Table 4-2, Table 4-2. 2011 income tax returns Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2011 income tax returns , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2011 income tax returns Qualified student loans, Qualified Student 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2011 income tax returns Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2011 income tax returns V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2011 income tax returns W Withholding, Analyzing your tax withholding. 2011 income tax returns Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2011 income tax returns Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2011 income tax returns MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2011 income tax returns MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2011 income tax returns Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2011 income tax returns Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2011 income tax returns Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2011 income tax returns Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2011 income tax returns Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2011 income tax returns MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications