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Filing 1040x Instructions

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Filing 1040x Instructions

Filing 1040x instructions 35. Filing 1040x instructions   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. Filing 1040x instructions They are: The American opportunity credit, and The lifetime learning credit. Filing 1040x instructions The chapter will present an overview of these education credits. Filing 1040x instructions To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. Filing 1040x instructions Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Filing 1040x instructions For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. Filing 1040x instructions   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. Filing 1040x instructions   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. Filing 1040x instructions This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Filing 1040x instructions Table 35-1. Filing 1040x instructions Comparison of Education Credits Caution. Filing 1040x instructions You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Filing 1040x instructions   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. Filing 1040x instructions   There are several differences between these two credits. Filing 1040x instructions These differences are summarized in Table 35-1, later. Filing 1040x instructions Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. Filing 1040x instructions The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. Filing 1040x instructions 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 education credit(s). Filing 1040x instructions Academic period. Filing 1040x instructions   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Filing 1040x instructions In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Filing 1040x instructions Eligible educational institution. Filing 1040x instructions   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Filing 1040x instructions S. Filing 1040x instructions Department of Education. Filing 1040x instructions It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 1040x instructions The educational institution should be able to tell you if it is an eligible educational institution. Filing 1040x instructions   Certain educational institutions located outside the United States also participate in the U. Filing 1040x instructions S. Filing 1040x instructions Department of Education's Federal Student Aid (FSA) programs. Filing 1040x instructions Who can claim a dependent's expenses. Filing 1040x instructions   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. Filing 1040x instructions Therefore, only that person can claim an education credit for the student. Filing 1040x instructions If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Filing 1040x instructions Expenses paid by a third party. Filing 1040x instructions   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Filing 1040x instructions However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Filing 1040x instructions Therefore, you are treated as having paid expenses that were paid by the third party. Filing 1040x instructions For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Filing 1040x instructions 970, chapter 2 or 3. Filing 1040x instructions Who cannot claim a credit. Filing 1040x instructions   You cannot take an education credit if any of the following apply. Filing 1040x instructions You are claimed as a dependent on another person's tax return, such as your parent's return. Filing 1040x instructions Your filing status is married filing separately. Filing 1040x instructions You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. Filing 1040x instructions Your MAGI is one of the following. Filing 1040x instructions American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). Filing 1040x instructions Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . Filing 1040x instructions   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Filing 1040x instructions However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. Filing 1040x instructions For details, see Pub. Filing 1040x instructions 970. Filing 1040x instructions    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Filing 1040x instructions The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. Filing 1040x instructions However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. Filing 1040x instructions You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Filing 1040x instructions See Pub. Filing 1040x instructions 970 for information on other education benefits. Filing 1040x instructions Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. Filing 1040x instructions It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Filing 1040x instructions For course-related books, supplies, and equipment, only certain expenses qualify. Filing 1040x instructions American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Filing 1040x instructions Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Filing 1040x instructions Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. Filing 1040x instructions However, fees for personal expenses (described below) are never qualified education expenses. Filing 1040x instructions Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Filing 1040x instructions This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Filing 1040x instructions Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. Filing 1040x instructions You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). Filing 1040x instructions However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). Filing 1040x instructions In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. Filing 1040x instructions Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Filing 1040x instructions Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Filing 1040x instructions If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. Filing 1040x instructions Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Filing 1040x instructions See Adjustments to Qualified Education Expenses, later. Filing 1040x instructions Prepaid Expenses. Filing 1040x instructions   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. Filing 1040x instructions See Academic period , earlier. Filing 1040x instructions For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Filing 1040x instructions    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). Filing 1040x instructions Paid with borrowed funds. Filing 1040x instructions   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Filing 1040x instructions Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Filing 1040x instructions Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Filing 1040x instructions Student withdraws from class(es). Filing 1040x instructions   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Filing 1040x instructions No Double Benefit Allowed You cannot do any of the following. Filing 1040x instructions Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. Filing 1040x instructions Claim more than one education credit based on the same qualified education expenses. Filing 1040x instructions Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Filing 1040x instructions Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. Filing 1040x instructions See Adjustments to Qualified Education Expenses, next. Filing 1040x instructions Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. Filing 1040x instructions The result is the amount of adjusted qualified education expenses for each student. Filing 1040x instructions Tax-free educational assistance. Filing 1040x instructions   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. Filing 1040x instructions See Academic period , earlier. Filing 1040x instructions      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Filing 1040x instructions 970), The tax-free part of Pell grants (see chapter 1 of Pub. Filing 1040x instructions 970), The tax-free part of employer-provided educational assistance (see Pub. Filing 1040x instructions 970), Veterans' educational assistance (see chapter 1 of Pub. Filing 1040x instructions 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Filing 1040x instructions Generally, any scholarship or fellowship is treated as tax-free educational assistance. Filing 1040x instructions However, a scholarship or fellowship is not treated as tax-free educational assistance 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: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Filing 1040x instructions 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Filing 1040x instructions 970, chapter 1. Filing 1040x instructions 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 received. Filing 1040x instructions For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Filing 1040x instructions 970. Filing 1040x instructions Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Filing 1040x instructions This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Filing 1040x instructions If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Filing 1040x instructions If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Filing 1040x instructions Refunds. Filing 1040x instructions   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Filing 1040x instructions Some tax-free educational assistance received after 2013 may be treated as a refund. Filing 1040x instructions See Tax-free educational assistance, earlier. Filing 1040x instructions Refunds received in 2013. Filing 1040x instructions   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Filing 1040x instructions Refunds received after 2013 but before your income tax return is filed. Filing 1040x instructions   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Filing 1040x instructions Refunds received after 2013 and after your income tax return is filed. Filing 1040x instructions   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. Filing 1040x instructions See Credit recapture, next. Filing 1040x instructions Credit recapture. Filing 1040x instructions    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. Filing 1040x instructions You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Filing 1040x instructions 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). Filing 1040x instructions Include that amount as an additional tax for the year the refund or tax-free assistance was received. Filing 1040x instructions Example. Filing 1040x instructions    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Filing 1040x instructions You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . Filing 1040x instructions 20). Filing 1040x instructions You claimed no other tax credits. Filing 1040x instructions After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Filing 1040x instructions You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Filing 1040x instructions The refigured credit is $1,320 and your tax liability increased by $280. Filing 1040x instructions You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. Filing 1040x instructions See the instructions for your 2014 income tax return to determine where to include this tax. Filing 1040x instructions If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Filing 1040x instructions Amounts that do not reduce qualified education expenses. Filing 1040x instructions   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Filing 1040x instructions   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Filing 1040x instructions The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. Filing 1040x instructions 970. Filing 1040x instructions The use of the money is not restricted. Filing 1040x instructions   For examples, see chapter 2 in Pub. Filing 1040x instructions 970. Filing 1040x instructions Figure 35-A. Filing 1040x instructions Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Filing 1040x instructions Please click the link to view the image. Filing 1040x instructions Figure 35-A. Filing 1040x instructions Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications
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The Filing 1040x Instructions

Filing 1040x instructions Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. Filing 1040x instructions Special Liberty Zone depreciation allowance, Acquisition date test. Filing 1040x instructions Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. Filing 1040x instructions Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. Filing 1040x instructions Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. Filing 1040x instructions Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. Filing 1040x instructions Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. Filing 1040x instructions F Foreign missionaries, Foreign missionaries. Filing 1040x instructions Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. Filing 1040x instructions Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. Filing 1040x instructions Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. Filing 1040x instructions P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. Filing 1040x instructions , Placed in service date test. Filing 1040x instructions Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Filing 1040x instructions Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. Filing 1040x instructions Qualified property: Increased section 179 deduction, Qualified property. Filing 1040x instructions Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. Filing 1040x instructions Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. Filing 1040x instructions S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. Filing 1040x instructions Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. Filing 1040x instructions Tests for qualification, Tests to be met. Filing 1040x instructions Substantial use, special Liberty Zone depreciation allowance, Substantial use test. Filing 1040x instructions Suggestions, Comments and suggestions. Filing 1040x instructions T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. Filing 1040x instructions Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. Filing 1040x instructions TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. Filing 1040x instructions Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. Filing 1040x instructions Prev  Up     Home   More Online Publications