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2012 Form 10402012 form 1040 Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 2012 form 1040 Ordering forms and publications. 2012 form 1040 Tax questions. 2012 form 1040 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 2012 form 1040 irs. 2012 form 1040 gov/pub970. 2012 form 1040 What's New Lifetime learning credit. 2012 form 1040 For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 2012 form 1040 You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 2012 form 1040 This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 2012 form 1040 For more information, see chapter 3, Lifetime Learning Credit . 2012 form 1040 Business deduction for work-related education. 2012 form 1040 For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 2012 form 1040 5 cents per mile. 2012 form 1040 See chapter 12, Business Deduction for Work-Related Education , for more information. 2012 form 1040 Reminders Form 1098-T, Tuition Statement. 2012 form 1040 When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 2012 form 1040 In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 2012 form 1040 An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 2012 form 1040 However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 2012 form 1040 In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 2012 form 1040 The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 2012 form 1040 Hope Scholarship Credit. 2012 form 1040 For 2013, the Hope Scholarship Credit is not available. 2012 form 1040 However, you may be able to claim an American opportunity or lifetime learning credit. 2012 form 1040 See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 2012 form 1040 Estimated tax payments. 2012 form 1040 If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 2012 form 1040 For more information, see Publication 505, Tax Withholding and Estimated Tax. 2012 form 1040 Photographs of missing children. 2012 form 1040 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 form 1040 Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 2012 form 1040 Most benefits apply only to higher education. 2012 form 1040 What is in this publication. 2012 form 1040 Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 2012 form 1040 Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 2012 form 1040 These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 2012 form 1040 Ten other types of benefits are explained in chapters 4 through 12. 2012 form 1040 These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 2012 form 1040 Note. 2012 form 1040 You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 2012 form 1040 Comparison table. 2012 form 1040 Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 2012 form 1040 This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 2012 form 1040 When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 2012 form 1040 If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 2012 form 1040 Analyzing your tax withholding. 2012 form 1040 After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 2012 form 1040 Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 2012 form 1040 See Publication 919, How Do I Adjust My Tax Withholding, for more information. 2012 form 1040 Glossary. 2012 form 1040 In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 2012 form 1040 Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 2012 form 1040 Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 2012 form 1040 For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 2012 form 1040 Many of the terms used in the publication are defined in the glossary near the end of the publication. 2012 form 1040 The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 2012 form 1040 Comments and suggestions. 2012 form 1040 We welcome your comments about this publication and your suggestions for future editions. 2012 form 1040 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 form 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2012 form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 form 1040 You can send your comments from www. 2012 form 1040 irs. 2012 form 1040 gov/formspubs/. 2012 form 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 form 1040 Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 form 1040 Ordering forms and publications. 2012 form 1040 Visit www. 2012 form 1040 irs. 2012 form 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 form 1040 Internal Revenue Service 1201 N. 2012 form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 form 1040 If you have a tax question, check the information available on IRS. 2012 form 1040 gov or call 1-800-829-1040. 2012 form 1040 We cannot answer tax questions sent to either of the above addresses. 2012 form 1040 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 2012 form 1040 S. 2012 form 1040 Individual Income Tax Return 1040A U. 2012 form 1040 S. 2012 form 1040 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2012 form 1040 S. 2012 form 1040 Nonresident Alien Income Tax Return 1040NR-EZ U. 2012 form 1040 S. 2012 form 1040 Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 2012 form 1040 S. 2012 form 1040 Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 2012 form 1040 Prev Up Next Home More Online Publications
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