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2012 Tax Amendment

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2012 Tax Amendment

2012 tax amendment 6. 2012 tax amendment   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. 2012 tax amendment Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). 2012 tax amendment 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. 2012 tax amendment The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . 2012 tax amendment What is the tax benefit of the tuition and fees deduction. 2012 tax amendment   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 2012 tax amendment   This deduction is taken as an adjustment to income. 2012 tax amendment This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). 2012 tax amendment This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. 2012 tax amendment You can choose the education benefit that will give you the lowest tax. 2012 tax amendment You may want to compare the tuition and fees deduction to the education credits. 2012 tax amendment See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. 2012 tax amendment Table 6-1. 2012 tax amendment Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. 2012 tax amendment Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 2012 tax amendment Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 2012 tax amendment You pay qualified education expenses of higher education. 2012 tax amendment You pay the education expenses for an eligible student. 2012 tax amendment The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. 2012 tax amendment The term “qualified education expenses” is defined later under Qualified Education Expenses . 2012 tax amendment “Eligible student” is defined later under Who Is an Eligible Student . 2012 tax amendment For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. 2012 tax amendment Table 6-1. 2012 tax amendment Tuition and Fees Deduction at a Glance Do not rely on this table alone. 2012 tax amendment Refer to the text for complete details. 2012 tax amendment Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. 2012 tax amendment What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). 2012 tax amendment Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. 2012 tax amendment 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. 2012 tax amendment 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. 2012 tax amendment Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 2012 tax amendment Your filing status is married filing separately. 2012 tax amendment Another person can claim an exemption for you as a dependent on his or her tax return. 2012 tax amendment You cannot take the deduction even if the other person does not actually claim that exemption. 2012 tax amendment Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 2012 tax amendment 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. 2012 tax amendment More information on nonresident aliens can be found in Publication 519. 2012 tax amendment 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. 2012 tax amendment 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 beginning in 2013 or in the first 3 months of 2014. 2012 tax amendment For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. 2012 tax amendment Academic period. 2012 tax amendment   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. 2012 tax amendment 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. 2012 tax amendment Paid with borrowed funds. 2012 tax amendment   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 2012 tax amendment 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. 2012 tax amendment Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. 2012 tax amendment Student withdraws from class(es). 2012 tax amendment   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 2012 tax amendment 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. 2012 tax amendment Eligible educational institution. 2012 tax amendment   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. 2012 tax amendment S. 2012 tax amendment Department of Education. 2012 tax amendment It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2012 tax amendment The educational institution should be able to tell you if it is an eligible educational institution. 2012 tax amendment   Certain educational institutions located outside the United States also participate in the U. 2012 tax amendment S. 2012 tax amendment Department of Education's Federal Student Aid (FSA) programs. 2012 tax amendment Related expenses. 2012 tax amendment   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2012 tax amendment Prepaid expenses. 2012 tax amendment   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. 2012 tax amendment See Academic period , earlier. 2012 tax amendment For example, 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 an education credit for 2013 only (if you meet all the other requirements). 2012 tax amendment You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). 2012 tax amendment In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. 2012 tax amendment Example 1. 2012 tax amendment Jackson is a sophomore in University V's degree program in dentistry. 2012 tax amendment This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. 2012 tax amendment Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. 2012 tax amendment Example 2. 2012 tax amendment Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. 2012 tax amendment The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. 2012 tax amendment Charles bought his books from a friend, so what he paid for them is not a qualified education expense. 2012 tax amendment Donna bought hers at College W's bookstore. 2012 tax amendment Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. 2012 tax amendment Example 3. 2012 tax amendment When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 2012 tax amendment This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. 2012 tax amendment No portion of the fee covers personal expenses. 2012 tax amendment Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. 2012 tax amendment Therefore, it is a qualified expense. 2012 tax amendment No Double Benefit Allowed You cannot do any of the following. 2012 tax amendment Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 2012 tax amendment 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. 2012 tax amendment 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). 2012 tax amendment 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. 2012 tax amendment See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. 2012 tax amendment Deduct qualified education expenses that have been paid with tax-free interest on U. 2012 tax amendment S. 2012 tax amendment savings bonds (Form 8815). 2012 tax amendment See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. 2012 tax amendment Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. 2012 tax amendment See the following section on Adjustments to Qualified Education Expenses. 2012 tax amendment Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 2012 tax amendment The result is the amount of adjusted qualified education expenses for each student. 2012 tax amendment You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. 2012 tax amendment Tax-free educational assistance. 2012 tax amendment   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. 2012 tax amendment See Academic period , earlier. 2012 tax amendment   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 2012 tax amendment 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). 2012 tax amendment   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. 2012 tax amendment 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. 2012 tax amendment   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2012 tax amendment Generally, any scholarship or fellowship is treated as tax free. 2012 tax amendment However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. 2012 tax amendment 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 2012 tax amendment 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 2012 tax amendment You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. 2012 tax amendment For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. 2012 tax amendment Refunds. 2012 tax amendment   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. 2012 tax amendment Some tax-free educational assistance received after 2013 may be treated as a refund. 2012 tax amendment See Tax-free educational assistance , earlier. 2012 tax amendment Refunds received in 2013. 2012 tax amendment   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 2012 tax amendment Refunds received after 2013 but before your income tax return is filed. 2012 tax amendment   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. 2012 tax amendment Refunds received after 2013 and after your income tax return is filed. 2012 tax amendment   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. 2012 tax amendment See Credit recapture , later. 2012 tax amendment Coordination with Coverdell education savings accounts and qualified tuition programs. 2012 tax amendment   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). 2012 tax amendment 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. 2012 tax amendment Credit recapture. 2012 tax amendment    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. 2012 tax amendment You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. 2012 tax amendment You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). 2012 tax amendment Include that amount as an additional tax for the year the refund or tax-free assistance was received. 2012 tax amendment Example. 2012 tax amendment   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. 2012 tax amendment You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. 2012 tax amendment The reduction reduced your taxable income by $3,500. 2012 tax amendment Also, you claimed no tax credits in 2013. 2012 tax amendment Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. 2012 tax amendment Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. 2012 tax amendment The refigured tuition and fees deduction is $1,500. 2012 tax amendment Do not file an amended 2013 tax return to account for this adjustment. 2012 tax amendment Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. 2012 tax amendment You cannot file Form 1040A for 2014. 2012 tax amendment Amounts that do not reduce qualified education expenses. 2012 tax amendment   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. 2012 tax amendment   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. 2012 tax amendment 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 as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. 2012 tax amendment The use of the money is not restricted. 2012 tax amendment Example 1. 2012 tax amendment In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. 2012 tax amendment The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. 2012 tax amendment To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. 2012 tax amendment The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. 2012 tax amendment University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. 2012 tax amendment Jackie does not report any portion of the scholarship as income on her tax return. 2012 tax amendment In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. 2012 tax amendment The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. 2012 tax amendment Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. 2012 tax amendment Example 2. 2012 tax amendment The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. 2012 tax amendment Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. 2012 tax amendment Jackie is treated as having paid $3,000 in qualified education expenses. 2012 tax amendment 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. 2012 tax amendment This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 2012 tax amendment Sports, games, hobbies, and noncredit courses. 2012 tax amendment   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. 2012 tax amendment However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 2012 tax amendment Comprehensive or bundled fees. 2012 tax amendment   Some eligible educational institutions combine all of their fees for an academic period into one amount. 2012 tax amendment 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. 2012 tax amendment 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. 2012 tax amendment See Figuring the Deduction , later, for more information about Form 1098-T. 2012 tax amendment 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 (as defined under Qualified Education Expenses , earlier). 2012 tax amendment 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. 2012 tax amendment For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. 2012 tax amendment You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. 2012 tax amendment IF your dependent is an eligible student and you. 2012 tax amendment . 2012 tax amendment . 2012 tax amendment AND. 2012 tax amendment . 2012 tax amendment . 2012 tax amendment THEN. 2012 tax amendment . 2012 tax amendment . 2012 tax amendment 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. 2012 tax amendment Your dependent cannot take a deduction. 2012 tax amendment claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2012 tax amendment do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 2012 tax amendment do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 2012 tax amendment Expenses paid by dependent. 2012 tax amendment   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. 2012 tax amendment Neither you nor your dependent can deduct the expenses. 2012 tax amendment For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. 2012 tax amendment This rule applies even if you do not claim an exemption for your dependent on your tax return. 2012 tax amendment Expenses paid by you. 2012 tax amendment   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. 2012 tax amendment Expenses paid under divorce decree. 2012 tax amendment   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. 2012 tax amendment Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. 2012 tax amendment Expenses paid by others. 2012 tax amendment   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. 2012 tax amendment In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. 2012 tax amendment If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. 2012 tax amendment If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. 2012 tax amendment If the student is your dependent, no one can deduct the payments. 2012 tax amendment Example. 2012 tax amendment In 2013, Ms. 2012 tax amendment Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. 2012 tax amendment For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. 2012 tax amendment If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. 2012 tax amendment If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. 2012 tax amendment Baker's payment. 2012 tax amendment Tuition reduction. 2012 tax amendment   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. 2012 tax amendment If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. 2012 tax amendment For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 2012 tax amendment Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. 2012 tax amendment See Effect of the Amount of Your Income on the Amount of Your Deduction , later. 2012 tax amendment Form 1098-T. 2012 tax amendment   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). 2012 tax amendment 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. 2012 tax amendment An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. 2012 tax amendment However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. 2012 tax amendment When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. 2012 tax amendment   In addition, Form 1098-T should give 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 tax amendment    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. 2012 tax amendment Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. 2012 tax amendment If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. 2012 tax amendment No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). 2012 tax amendment Modified adjusted gross income (MAGI). 2012 tax amendment   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. 2012 tax amendment However, as discussed below, there may be other modifications. 2012 tax amendment MAGI when using Form 1040A. 2012 tax amendment   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). 2012 tax amendment MAGI when using Form 1040. 2012 tax amendment   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2012 tax amendment   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. 2012 tax amendment   You can use Worksheet 6-1. 2012 tax amendment MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. 2012 tax amendment Table 6-2. 2012 tax amendment Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. 2012 tax amendment . 2012 tax amendment . 2012 tax amendment AND your MAGI is. 2012 tax amendment . 2012 tax amendment . 2012 tax amendment THEN your maximum tuition and fees deduction is. 2012 tax amendment . 2012 tax amendment . 2012 tax amendment single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. 2012 tax amendment more than $65,000  but not more than $80,000 $2,000. 2012 tax amendment more than $80,000 $0. 2012 tax amendment married filing joint return not more than $130,000 $4,000. 2012 tax amendment more than $130,000 but not more than $160,000 $2,000. 2012 tax amendment more than $160,000 $0. 2012 tax amendment Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. 2012 tax amendment Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. 2012 tax amendment A filled-in Form 8917 is shown at the end of this chapter. 2012 tax amendment Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. 2012 tax amendment This is the first year of his postsecondary education. 2012 tax amendment During 2013, he paid $3,600 for his qualified 2013 tuition expense. 2012 tax amendment Both he and the college meet all of the requirements for the tuition and fees deduction. 2012 tax amendment Tim's total income (Form 1040, line 22) and MAGI are $26,000. 2012 tax amendment He figures his deduction of $3,600 as shown on Form 8917, later. 2012 tax amendment Worksheet 6-1. 2012 tax amendment MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. 2012 tax amendment Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. 2012 tax amendment 1. 2012 tax amendment Enter the amount from Form 1040, line 22   1. 2012 tax amendment         2. 2012 tax amendment Enter the total from Form 1040, lines 23 through 33   2. 2012 tax amendment               3. 2012 tax amendment Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. 2012 tax amendment               4. 2012 tax amendment Add lines 2 and 3   4. 2012 tax amendment         5. 2012 tax amendment Subtract line 4 from line 1   5. 2012 tax amendment         6. 2012 tax amendment Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. 2012 tax amendment         7. 2012 tax amendment Enter your foreign housing deduction (Form 2555, line 50)   7. 2012 tax amendment         8. 2012 tax amendment Enter the amount of income from Puerto Rico you are excluding   8. 2012 tax amendment         9. 2012 tax amendment Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. 2012 tax amendment         10. 2012 tax amendment Add lines 5 through 9. 2012 tax amendment This is your modified adjusted gross income   10. 2012 tax amendment     Note. 2012 tax amendment If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. 2012 tax amendment       This image is too large to be displayed in the current screen. 2012 tax amendment Please click the link to view the image. 2012 tax amendment Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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National Oceanic and Atmospheric Administration (NOAA)

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The 2012 Tax Amendment

2012 tax amendment 1. 2012 tax amendment   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). 2012 tax amendment  You can set up and make contributions to an IRA if you receive taxable compensation. 2012 tax amendment Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. 2012 tax amendment For more information about IRAs, see Publication 590. 2012 tax amendment Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. 2012 tax amendment The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. 2012 tax amendment Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. 2012 tax amendment Many types of educational assistance are tax free if they meet the requirements discussed here. 2012 tax amendment Special rules apply to U. 2012 tax amendment S. 2012 tax amendment citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. 2012 tax amendment For information about these rules, see Publication 54, Tax Guide for U. 2012 tax amendment S. 2012 tax amendment Citizens and Resident Aliens Abroad. 2012 tax amendment Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. 2012 tax amendment A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. 2012 tax amendment Amount of scholarship or fellowship. 2012 tax amendment   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. 2012 tax amendment This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. 2012 tax amendment The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. 2012 tax amendment Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. 2012 tax amendment Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. 2012 tax amendment A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. 2012 tax amendment (But for exceptions, see Payment for services,later. 2012 tax amendment Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. 2012 tax amendment Candidate for a degree. 2012 tax amendment   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. 2012 tax amendment Eligible educational institution. 2012 tax amendment   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2012 tax amendment Qualified education expenses. 2012 tax amendment   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2012 tax amendment These items must be required of all students in your course of instruction. 2012 tax amendment Expenses that do not qualify. 2012 tax amendment   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2012 tax amendment Payment for services. 2012 tax amendment   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. 2012 tax amendment This applies even if all candidates for a degree must perform the services to receive the degree. 2012 tax amendment (See exceptions next. 2012 tax amendment ) Exceptions. 2012 tax amendment   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2012 tax amendment Example 1. 2012 tax amendment You received a scholarship of $2,500. 2012 tax amendment The scholarship was not received under either of the exceptions mentioned above. 2012 tax amendment As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. 2012 tax amendment Of the $2,500 scholarship, $1,000 represents payment for teaching. 2012 tax amendment The provider of your scholarship gives you a Form W-2 showing $1,000 as income. 2012 tax amendment Your qualified education expenses were at least $1,500. 2012 tax amendment Assuming that all other conditions are met, $1,500 of your scholarship is tax free. 2012 tax amendment The $1,000 you received for teaching is taxable. 2012 tax amendment Example 2. 2012 tax amendment You are a candidate for a degree at a medical school. 2012 tax amendment You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. 2012 tax amendment The terms of your scholarship require you to perform future services. 2012 tax amendment A substantial penalty applies if you do not comply. 2012 tax amendment The entire amount of your grant is taxable as payment for services in the year it is received. 2012 tax amendment Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. 2012 tax amendment Worksheet 1-1. 2012 tax amendment    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. 2012 tax amendment    Worksheet 1-1. 2012 tax amendment Taxable Scholarship and Fellowship Income 1. 2012 tax amendment Enter the total amount of any scholarship or fellowship for 2013. 2012 tax amendment See Amount of scholarship or fellowship, earlier. 2012 tax amendment 1. 2012 tax amendment       If you are a degree candidate at an eligible educational institution, go to line 2. 2012 tax amendment If you are not a degree candidate at an eligible educational institution, stop here. 2012 tax amendment The entire amount is taxable. 2012 tax amendment For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. 2012 tax amendment       2. 2012 tax amendment Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. 2012 tax amendment (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. 2012 tax amendment ) 2. 2012 tax amendment     3. 2012 tax amendment Subtract line 2 from line 1 3. 2012 tax amendment     4. 2012 tax amendment Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. 2012 tax amendment     5. 2012 tax amendment Subtract line 4 from line 3 5. 2012 tax amendment     6. 2012 tax amendment Enter the amount of your qualified education expenses 6. 2012 tax amendment     7. 2012 tax amendment Enter the smaller of line 5 or line 6. 2012 tax amendment This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. 2012 tax amendment     8. 2012 tax amendment Subtract line 7 from line 5 8. 2012 tax amendment     9. 2012 tax amendment Taxable part. 2012 tax amendment Add lines 2, 4, and 8. 2012 tax amendment See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. 2012 tax amendment     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. 2012 tax amendment You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. 2012 tax amendment Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. 2012 tax amendment If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. 2012 tax amendment If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. 2012 tax amendment You must report the taxable amount whether or not you received a Form W-2. 2012 tax amendment If you receive an incorrect Form W-2, ask the payer for a corrected one. 2012 tax amendment For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. 2012 tax amendment How To Report How you report any taxable scholarship or fellowship income depends on which return you file. 2012 tax amendment Form 1040EZ. 2012 tax amendment   If you file Form 1040EZ, include the taxable amount in the total on line 1. 2012 tax amendment If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. 2012 tax amendment Form 1040A. 2012 tax amendment   If you file Form 1040A, include the taxable amount in the total on line 7. 2012 tax amendment If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. 2012 tax amendment Form 1040. 2012 tax amendment   If you file Form 1040, include the taxable amount in the total on line 7. 2012 tax amendment If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. 2012 tax amendment Schedule SE (Form 1040). 2012 tax amendment   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. 2012 tax amendment If your net earnings are $400 or more, you must pay self-employment tax. 2012 tax amendment Use Schedule SE, Self-Employment Tax, to figure this tax. 2012 tax amendment Form 1040NR. 2012 tax amendment   If you file Form 1040NR, report the taxable amount on line 12. 2012 tax amendment Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. 2012 tax amendment S. 2012 tax amendment Source Income Subject to Withholding. 2012 tax amendment See the Instructions for Form 1040NR for more information. 2012 tax amendment Form 1040NR-EZ. 2012 tax amendment   If you file Form 1040NR-EZ, report the taxable amount on line 5. 2012 tax amendment Generally, you must report the amount shown in box 2 of Form(s) 1042-S. 2012 tax amendment See the Instructions for Form 1040NR-EZ for more information. 2012 tax amendment Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. 2012 tax amendment Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. 2012 tax amendment Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. 2012 tax amendment They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. 2012 tax amendment Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. 2012 tax amendment Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. 2012 tax amendment Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. 2012 tax amendment Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. 2012 tax amendment Do not include these payments as income on your federal tax return. 2012 tax amendment If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. 2012 tax amendment This applies only to the part of your VA payments that is required to be used for education expenses. 2012 tax amendment You may want to visit the Veteran's Administration website at www. 2012 tax amendment gibill. 2012 tax amendment va. 2012 tax amendment gov for specific information about the various VA benefits for education. 2012 tax amendment Example. 2012 tax amendment You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. 2012 tax amendment Neither of these benefits is taxable and you do not report them on your tax return. 2012 tax amendment You also want to claim an American opportunity credit on your return. 2012 tax amendment You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). 2012 tax amendment To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. 2012 tax amendment You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. 2012 tax amendment Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. 2012 tax amendment This is called a “tuition reduction. 2012 tax amendment ” You do not have to include a qualified tuition reduction in your income. 2012 tax amendment A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. 2012 tax amendment You do not have to use the tuition reduction at the eligible educational institution from which you received it. 2012 tax amendment In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. 2012 tax amendment The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. 2012 tax amendment You must include in your income any tuition reduction you receive that is payment for your services. 2012 tax amendment Eligible educational institution. 2012 tax amendment   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2012 tax amendment Officers, owners, and highly compensated employees. 2012 tax amendment   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. 2012 tax amendment This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. 2012 tax amendment The group must be defined under a reasonable classification set up by the employer. 2012 tax amendment The classification must not discriminate in favor of owners, officers, or highly compensated employees. 2012 tax amendment Payment for services. 2012 tax amendment   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. 2012 tax amendment This applies even if all candidates for a degree must perform the services to receive the degree. 2012 tax amendment (See below for exceptions. 2012 tax amendment ) Exceptions. 2012 tax amendment   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2012 tax amendment Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. 2012 tax amendment You are an employee of the eligible educational institution. 2012 tax amendment You were an employee of the eligible educational institution, but you retired or left on disability. 2012 tax amendment You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. 2012 tax amendment You are the dependent child or spouse of an individual described in (1) through (3), above. 2012 tax amendment Child of deceased parents. 2012 tax amendment   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. 2012 tax amendment Child of divorced parents. 2012 tax amendment   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. 2012 tax amendment Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. 2012 tax amendment It is provided by an eligible educational institution. 2012 tax amendment You are a graduate student who performs teaching or research activities for the educational institution. 2012 tax amendment You must include in income any other tuition reductions for graduate education that you receive. 2012 tax amendment How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. 2012 tax amendment Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 2012 tax amendment Prev  Up  Next   Home   More Online Publications