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File federal and state taxes Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File federal and state taxes Tax questions. File federal and state taxes Useful Items - You may want to see: What's New Medical and dental expenses. File federal and state taxes  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. File federal and state taxes 5% if either you or your spouse was born before January 2, 1949). File federal and state taxes Standard mileage rate. File federal and state taxes  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. File federal and state taxes See Transportation under What Medical Expenses Are Includible. File federal and state taxes Federal tax benefits for same-sex married couples. File federal and state taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File federal and state taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. File federal and state taxes Reminders Future developments. File federal and state taxes   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. File federal and state taxes irs. File federal and state taxes gov/pub502. File federal and state taxes Photographs of missing children. File federal and state taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File federal and state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File federal and state taxes 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. File federal and state taxes Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). File federal and state taxes It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. File federal and state taxes It explains how to treat reimbursements and how to figure the deduction. File federal and state taxes It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. File federal and state taxes Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. File federal and state taxes You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). File federal and state taxes But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. File federal and state taxes 5% of your AGI. File federal and state taxes If your medical and dental expenses are not more than 10% of your AGI (7. File federal and state taxes 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. File federal and state taxes This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. File federal and state taxes Pub. File federal and state taxes 502 covers many common medical expenses but not every possible medical expense. File federal and state taxes If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . File federal and state taxes See How To Get Tax Help near the end of this publication for information about getting publications and forms. File federal and state taxes Comments and suggestions. File federal and state taxes   We welcome your comments about this publication and your suggestions for future editions. File federal and state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File federal and state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File federal and state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File federal and state taxes   You can send your comments from www. File federal and state taxes irs. File federal and state taxes gov/formspubs. File federal and state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. File federal and state taxes ”   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. File federal and state taxes Ordering forms and publications. File federal and state taxes   Visit www. File federal and state taxes irs. File federal and state taxes 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. File federal and state taxes Internal Revenue Service 1201 N. File federal and state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File federal and state taxes   If you have a tax question, check the information available on IRS. File federal and state taxes gov or call 1-800-829-1040. File federal and state taxes We cannot answer tax questions sent to either of the above addresses. File federal and state taxes Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. File federal and state taxes S. 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The File Federal And State Taxes

File federal and state taxes 6. File federal and state taxes   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . File federal and state taxes What is the tax benefit of the tuition and fees deduction. File federal and state taxes   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. File federal and state taxes   This deduction is taken as an adjustment to income. File federal and state taxes This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). File federal and state taxes This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. File federal and state taxes You can choose the education benefit that will give you the lowest tax. File federal and state taxes You may want to compare the tuition and fees deduction to the education credits. File federal and state taxes See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. File federal and state taxes Table 6-1. File federal and state taxes Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. File federal and state taxes Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. File federal and state taxes Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. File federal and state taxes You pay qualified education expenses of higher education. File federal and state taxes You pay the education expenses for an eligible student. File federal and state taxes The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. File federal and state taxes The term “qualified education expenses” is defined later under Qualified Education Expenses . File federal and state taxes “Eligible student” is defined later under Who Is an Eligible Student . File federal and state taxes For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. File federal and state taxes Table 6-1. File federal and state taxes Tuition and Fees Deduction at a Glance Do not rely on this table alone. File federal and state taxes Refer to the text for complete details. File federal and state taxes Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. File federal and state taxes 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). File federal and state taxes Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. File federal and state taxes Your filing status is married filing separately. File federal and state taxes Another person can claim an exemption for you as a dependent on his or her tax return. File federal and state taxes You cannot take the deduction even if the other person does not actually claim that exemption. File federal and state taxes Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). File federal and state taxes 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. File federal and state taxes More information on nonresident aliens can be found in Publication 519. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes Academic period. File federal and state taxes   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. File federal and state taxes 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. File federal and state taxes Paid with borrowed funds. File federal and state taxes   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. File federal and state taxes 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. File federal and state taxes Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. File federal and state taxes Student withdraws from class(es). File federal and state taxes   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. File federal and state taxes 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. File federal and state taxes Eligible educational institution. File federal and state taxes   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. File federal and state taxes S. File federal and state taxes Department of Education. File federal and state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File federal and state taxes The educational institution should be able to tell you if it is an eligible educational institution. File federal and state taxes   Certain educational institutions located outside the United States also participate in the U. File federal and state taxes S. File federal and state taxes Department of Education's Federal Student Aid (FSA) programs. File federal and state taxes Related expenses. File federal and state taxes   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. File federal and state taxes Prepaid expenses. File federal and state taxes   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. File federal and state taxes See Academic period , earlier. File federal and state taxes 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). File federal and state taxes 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). File federal and state taxes In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. File federal and state taxes Example 1. File federal and state taxes Jackson is a sophomore in University V's degree program in dentistry. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes Example 2. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes Charles bought his books from a friend, so what he paid for them is not a qualified education expense. File federal and state taxes Donna bought hers at College W's bookstore. File federal and state taxes 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. File federal and state taxes Example 3. File federal and state taxes When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. File federal and state taxes 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. File federal and state taxes No portion of the fee covers personal expenses. File federal and state taxes Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. File federal and state taxes Therefore, it is a qualified expense. File federal and state taxes No Double Benefit Allowed You cannot do any of the following. File federal and state taxes Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. File federal and state taxes 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. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. File federal and state taxes Deduct qualified education expenses that have been paid with tax-free interest on U. File federal and state taxes S. File federal and state taxes savings bonds (Form 8815). File federal and state taxes See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. File federal and state taxes Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. File federal and state taxes See the following section on Adjustments to Qualified Education Expenses. File federal and state taxes 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. File federal and state taxes The result is the amount of adjusted qualified education expenses for each student. File federal and state taxes You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. File federal and state taxes Tax-free educational assistance. File federal and state taxes   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. File federal and state taxes See Academic period , earlier. File federal and state taxes   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. File federal and state taxes 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). File federal and state taxes   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. File federal and state taxes 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. File federal and state taxes   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. File federal and state taxes Generally, any scholarship or fellowship is treated as tax free. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. File federal and state taxes Refunds. File federal and state taxes   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. File federal and state taxes Some tax-free educational assistance received after 2013 may be treated as a refund. File federal and state taxes See Tax-free educational assistance , earlier. File federal and state taxes Refunds received in 2013. File federal and state taxes   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. File federal and state taxes Refunds received after 2013 but before your income tax return is filed. File federal and state taxes   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. File federal and state taxes Refunds received after 2013 and after your income tax return is filed. File federal and state taxes   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. File federal and state taxes See Credit recapture , later. File federal and state taxes Coordination with Coverdell education savings accounts and qualified tuition programs. File federal and state taxes   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). File federal and state taxes 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. File federal and state taxes Credit recapture. File federal and state taxes    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. File federal and state taxes 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. File federal and state taxes 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). File federal and state taxes Include that amount as an additional tax for the year the refund or tax-free assistance was received. File federal and state taxes Example. File federal and state taxes   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. File federal and state taxes You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. File federal and state taxes The reduction reduced your taxable income by $3,500. File federal and state taxes Also, you claimed no tax credits in 2013. File federal and state taxes Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. File federal and state taxes Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. File federal and state taxes The refigured tuition and fees deduction is $1,500. File federal and state taxes Do not file an amended 2013 tax return to account for this adjustment. File federal and state taxes 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. File federal and state taxes You cannot file Form 1040A for 2014. File federal and state taxes Amounts that do not reduce qualified education expenses. File federal and state taxes   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. File federal and state taxes   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. File federal and state taxes 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. File federal and state taxes The use of the money is not restricted. File federal and state taxes Example 1. File federal and state taxes In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. File federal and state taxes The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. File federal and state taxes To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. File federal and state taxes The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. File federal and state taxes 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. File federal and state taxes Jackie does not report any portion of the scholarship as income on her tax return. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. File federal and state taxes Example 2. File federal and state taxes The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. File federal and state taxes Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. File federal and state taxes Jackie is treated as having paid $3,000 in qualified education expenses. File federal and state taxes 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. File federal and state taxes This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. File federal and state taxes Sports, games, hobbies, and noncredit courses. File federal and state taxes   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. File federal and state taxes However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. File federal and state taxes Comprehensive or bundled fees. File federal and state taxes   Some eligible educational institutions combine all of their fees for an academic period into one amount. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes See Figuring the Deduction , later, for more information about Form 1098-T. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. File federal and state taxes You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. File federal and state taxes IF your dependent is an eligible student and you. File federal and state taxes . File federal and state taxes . File federal and state taxes AND. File federal and state taxes . File federal and state taxes . File federal and state taxes THEN. File federal and state taxes . File federal and state taxes . File federal and state taxes 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. File federal and state taxes Your dependent cannot take a deduction. File federal and state taxes claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File federal and state taxes do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. File federal and state taxes do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. File federal and state taxes Expenses paid by dependent. File federal and state taxes   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. File federal and state taxes Neither you nor your dependent can deduct the expenses. File federal and state taxes 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. File federal and state taxes This rule applies even if you do not claim an exemption for your dependent on your tax return. File federal and state taxes Expenses paid by you. File federal and state taxes   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. File federal and state taxes Expenses paid under divorce decree. File federal and state taxes   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. File federal and state taxes 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. File federal and state taxes Expenses paid by others. File federal and state taxes   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. File federal and state taxes In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. File federal and state taxes 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. File federal and state taxes If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. File federal and state taxes If the student is your dependent, no one can deduct the payments. File federal and state taxes Example. File federal and state taxes In 2013, Ms. File federal and state taxes Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. File federal and state taxes Baker's payment. File federal and state taxes Tuition reduction. File federal and state taxes   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. File federal and state taxes 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. File federal and state taxes For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. File federal and state taxes 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. File federal and state taxes See Effect of the Amount of Your Income on the Amount of Your Deduction , later. File federal and state taxes Form 1098-T. File federal and state taxes   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). File federal and state taxes 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. File federal and state taxes An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. File federal and state taxes However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. File federal and state taxes When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. File federal and state taxes   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. File federal and state taxes    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. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). File federal and state taxes Modified adjusted gross income (MAGI). File federal and state taxes   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. File federal and state taxes However, as discussed below, there may be other modifications. File federal and state taxes MAGI when using Form 1040A. File federal and state taxes   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). File federal and state taxes MAGI when using Form 1040. File federal and state taxes   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. File federal and state taxes   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. File federal and state taxes   You can use Worksheet 6-1. File federal and state taxes MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. File federal and state taxes Table 6-2. File federal and state taxes Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. File federal and state taxes . File federal and state taxes . File federal and state taxes AND your MAGI is. File federal and state taxes . File federal and state taxes . File federal and state taxes THEN your maximum tuition and fees deduction is. File federal and state taxes . File federal and state taxes . File federal and state taxes single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. File federal and state taxes more than $65,000  but not more than $80,000 $2,000. File federal and state taxes more than $80,000 $0. File federal and state taxes married filing joint return not more than $130,000 $4,000. File federal and state taxes more than $130,000 but not more than $160,000 $2,000. File federal and state taxes more than $160,000 $0. File federal and state taxes Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. File federal and state taxes Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. File federal and state taxes A filled-in Form 8917 is shown at the end of this chapter. File federal and state taxes Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. File federal and state taxes This is the first year of his postsecondary education. File federal and state taxes During 2013, he paid $3,600 for his qualified 2013 tuition expense. File federal and state taxes Both he and the college meet all of the requirements for the tuition and fees deduction. File federal and state taxes Tim's total income (Form 1040, line 22) and MAGI are $26,000. File federal and state taxes He figures his deduction of $3,600 as shown on Form 8917, later. File federal and state taxes Worksheet 6-1. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes 1. File federal and state taxes Enter the amount from Form 1040, line 22   1. File federal and state taxes         2. File federal and state taxes Enter the total from Form 1040, lines 23 through 33   2. File federal and state taxes               3. File federal and state taxes Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. File federal and state taxes               4. File federal and state taxes Add lines 2 and 3   4. File federal and state taxes         5. File federal and state taxes Subtract line 4 from line 1   5. File federal and state taxes         6. File federal and state taxes Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. File federal and state taxes         7. File federal and state taxes Enter your foreign housing deduction (Form 2555, line 50)   7. File federal and state taxes         8. File federal and state taxes Enter the amount of income from Puerto Rico you are excluding   8. File federal and state taxes         9. File federal and state taxes Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. File federal and state taxes         10. File federal and state taxes Add lines 5 through 9. File federal and state taxes This is your modified adjusted gross income   10. File federal and state taxes     Note. File federal and state taxes 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. File federal and state taxes       This image is too large to be displayed in the current screen. File federal and state taxes Please click the link to view the image. 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