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Fill out 1040x form online 8. Fill out 1040x form online   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Fill out 1040x form online Half-time student. Fill out 1040x form online How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Fill out 1040x form online ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Fill out 1040x form online Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Fill out 1040x form online If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Fill out 1040x form online You cannot deduct either payments or contributions to a QTP. Fill out 1040x form online For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Fill out 1040x form online What is the tax benefit of a QTP. Fill out 1040x form online   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Fill out 1040x form online See Are Distributions Taxable , later, for more information. Fill out 1040x form online    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Fill out 1040x form online See Coordination With American Opportunity and Lifetime Learning Credits, later. Fill out 1040x form online What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Fill out 1040x form online QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Fill out 1040x form online The program must meet certain requirements. Fill out 1040x form online Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Fill out 1040x form online Qualified education expenses. Fill out 1040x form online   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Fill out 1040x form online As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Fill out 1040x form online See Half-time student , later. Fill out 1040x form online The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Fill out 1040x form online Tuition and fees. Fill out 1040x form online Books, supplies, and equipment. Fill out 1040x form online Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Fill out 1040x form online Expenses for room and board must be incurred by students who are enrolled at least half-time. Fill out 1040x form online The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Fill out 1040x form online The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Fill out 1040x form online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Fill out 1040x form online You will need to contact the eligible educational institution for qualified room and board costs. Fill out 1040x form online    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Fill out 1040x form online Designated beneficiary. Fill out 1040x form online   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Fill out 1040x form online The designated beneficiary can be changed after participation in the QTP begins. Fill out 1040x form online If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Fill out 1040x form online Half-time student. Fill out 1040x form online   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Fill out 1040x form online Eligible educational institution. Fill out 1040x form online   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Fill out 1040x form online S. Fill out 1040x form online Department of Education. Fill out 1040x form online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Fill out 1040x form online The educational institution should be able to tell you if it is an eligible educational institution. Fill out 1040x form online   Certain educational institutions located outside the United States also participate in the U. Fill out 1040x form online S. Fill out 1040x form online Department of Education's Federal Student Aid (FSA) programs. Fill out 1040x form online   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Fill out 1040x form online There are no income restrictions on the individual contributors. Fill out 1040x form online You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Fill out 1040x form online   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Fill out 1040x form online This is a return of the investment in the plan. Fill out 1040x form online The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Fill out 1040x form online Earnings and return of investment. Fill out 1040x form online    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Fill out 1040x form online The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Fill out 1040x form online Form 1099-Q should be sent to you by January 31, 2014. Fill out 1040x form online Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Fill out 1040x form online Adjusted qualified education expenses. Fill out 1040x form online   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Fill out 1040x form online Tax-free educational 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), Veterans' educational assistance (see Veterans' Benefits 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 ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Fill out 1040x form online Taxable earnings. Fill out 1040x form online   Use the following steps to figure the taxable part. Fill out 1040x form online Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Fill out 1040x form online The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Fill out 1040x form online Subtract the amount figured in (1) from the total distributed earnings. Fill out 1040x form online The result is the amount the beneficiary must include in income. Fill out 1040x form online Report it on Form 1040 or Form 1040NR, line 21. Fill out 1040x form online Example 1. Fill out 1040x form online In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Fill out 1040x form online Over the years they contributed $18,000 to the account. Fill out 1040x form online The total balance in the account was $27,000 on the date the distribution was made. Fill out 1040x form online In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Fill out 1040x form online She paid her college expenses from the following sources. Fill out 1040x form online   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Fill out 1040x form online   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Fill out 1040x form online Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Fill out 1040x form online Sara figures the taxable part of the distributed earnings as follows. Fill out 1040x form online   1. Fill out 1040x form online $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Fill out 1040x form online $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Fill out 1040x form online Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Fill out 1040x form online This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Fill out 1040x form online Example 2. Fill out 1040x form online Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Fill out 1040x form online   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Fill out 1040x form online   1. Fill out 1040x form online $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Fill out 1040x form online $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Fill out 1040x form online This represents distributed earnings not used for adjusted qualified education expenses. Fill out 1040x form online Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Fill out 1040x form online For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Fill out 1040x form online Example 3. Fill out 1040x form online Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Fill out 1040x form online In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Fill out 1040x form online   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Fill out 1040x form online Note. Fill out 1040x form online If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Fill out 1040x form online Coordination With Tuition and Fees Deduction. Fill out 1040x form online   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Fill out 1040x form online Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Fill out 1040x form online You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Fill out 1040x form online Your basis is the total amount of contributions to that QTP account. Fill out 1040x form online You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Fill out 1040x form online If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Fill out 1040x form online ) from all such accounts in order to determine your taxable earnings for the year. Fill out 1040x form online By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Fill out 1040x form online Example 1. Fill out 1040x form online In 2013, Taylor received a final distribution of $1,000 from QTP #1. Fill out 1040x form online His unrecovered basis in that account before the distribution was $3,000. Fill out 1040x form online If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Fill out 1040x form online Example 2. Fill out 1040x form online Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Fill out 1040x form online His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Fill out 1040x form online Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Fill out 1040x form online In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Fill out 1040x form online   1. Fill out 1040x form online $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Fill out 1040x form online $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Fill out 1040x form online $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Fill out 1040x form online Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Fill out 1040x form online Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Fill out 1040x form online Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Fill out 1040x form online Exceptions. Fill out 1040x form online   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Fill out 1040x form online Made because the designated beneficiary is disabled. Fill out 1040x form online A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Fill out 1040x form online A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Fill out 1040x form online Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Fill out 1040x form online Made on account of the attendance of the designated beneficiary at a U. Fill out 1040x form online S. Fill out 1040x form online military academy (such as the USNA at Annapolis). Fill out 1040x form online This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Fill out 1040x form online S. Fill out 1040x form online Code) attributable to such attendance. Fill out 1040x form online Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Fill out 1040x form online ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Fill out 1040x form online Figuring the additional tax. Fill out 1040x form online    Use Part II of Form 5329, to figure any additional tax. Fill out 1040x form online Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Fill out 1040x form online Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Fill out 1040x form online In addition, the designated beneficiary can be changed without transferring accounts. Fill out 1040x form online Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Fill out 1040x form online An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Fill out 1040x form online Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Fill out 1040x form online These are not taxable distributions. Fill out 1040x form online Members of the beneficiary's family. Fill out 1040x form online   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Fill out 1040x form online Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Fill out 1040x form online Brother, sister, stepbrother, or stepsister. Fill out 1040x form online Father or mother or ancestor of either. Fill out 1040x form online Stepfather or stepmother. Fill out 1040x form online Son or daughter of a brother or sister. Fill out 1040x form online Brother or sister of father or mother. Fill out 1040x form online Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Fill out 1040x form online The spouse of any individual listed above. Fill out 1040x form online First cousin. Fill out 1040x form online Example. Fill out 1040x form online When Aaron graduated from college last year he had $5,000 left in his QTP. Fill out 1040x form online He wanted to give this money to his younger brother, who was in junior high school. Fill out 1040x form online In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Fill out 1040x form online If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Fill out 1040x form online Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Fill out 1040x form online See Members of the beneficiary's family , earlier. Fill out 1040x form online Example. Fill out 1040x form online Assume the same situation as in the last example. Fill out 1040x form online Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. Fill out 1040x form online Prev  Up  Next   Home   More Online Publications
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Fill out 1040x form online Publication 15-T - Additional Material Table of Contents This image is too large to be displayed in the current screen. Fill out 1040x form online Please click the link to view the image. Fill out 1040x form online Form W-4 (2009) This image is too large to be displayed in the current screen. Fill out 1040x form online Please click the link to view the image. Fill out 1040x form online Deductions and Adjustments Worksheet Notice to Employees Please click here for the text description of the image. Fill out 1040x form online Multi-Media/Back Page Prev  Up  Next   Home   More Online Publications