Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File 2009 Taxes In 2013

Form 1040a Instructions 20122011 Taxes DueHow Do I Do An Amended Tax Return1040x Form 20101040ez FormTurbotax Amended ReturnFree 2007 Tax FilingHow Do I File An Amended Return For 2012Free 1040ez OnlineCan You E File An Amended ReturnFiling For Tax ExtensionFree State Tax Filing 2013Filing Tax AmendmentH&r Tax CutCan I File My State Taxes Online For FreeWww Hr BlockDownload 1040xFiling A 1040x Amended Tax ReturnHr Block FreeFree E Filing For State TaxesTax Form 1040 2012Irs Amended Tax FormsFile 2010 Taxes OnlinePa 1040ezIrs Amended FormsInstructions For 1040x 2012E File State Tax FreeE File 1040xFile 1040ez Online Free1040ez CalculatorIrs Gov FormsFree Tax FormHow Do I Amend My 2013 Tax ReturnState Tax FilingEfile 1040xInstruction Booklet For 1040xDo My 2012 Taxes Online For FreeWhere Can I File My 2010 Taxes Online For FreeOnline FilingHow To Fill Out A 1040x Step By Step

How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 1. How to file 2009 taxes in 2013   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. How to file 2009 taxes in 2013 Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. How to file 2009 taxes in 2013 Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. How to file 2009 taxes in 2013 If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. How to file 2009 taxes in 2013 gov and use the Interactive Tax Assistant (ITA). How to file 2009 taxes in 2013 You can find the ITA by going to IRS. How to file 2009 taxes in 2013 gov and entering “interactive tax assistant” in the search box. How to file 2009 taxes in 2013 Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. How to file 2009 taxes in 2013 General Requirements If you are a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. How to file 2009 taxes in 2013 For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. How to file 2009 taxes in 2013 If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizens. How to file 2009 taxes in 2013 See Publication 519, U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Tax Guide for Aliens. How to file 2009 taxes in 2013 Table 1-1. How to file 2009 taxes in 2013 2013 Filing Requirements Chart for Most Taxpayers Note. How to file 2009 taxes in 2013 You must file a return if your gross income was at least the amount shown in the last column. How to file 2009 taxes in 2013 IF your filing status is. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 AND at the end of 2013 you were*. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 THEN file a return if your gross income** was at least. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. How to file 2009 taxes in 2013 ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to file 2009 taxes in 2013 It also includes gains, but not losses, reported on Form 8949 or Schedule D. How to file 2009 taxes in 2013 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How to file 2009 taxes in 2013 But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How to file 2009 taxes in 2013 Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file 2009 taxes in 2013 If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. How to file 2009 taxes in 2013 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How to file 2009 taxes in 2013 Gross income. How to file 2009 taxes in 2013   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to file 2009 taxes in 2013 If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. How to file 2009 taxes in 2013 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to file 2009 taxes in 2013 A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How to file 2009 taxes in 2013 For more information about community property, see Publication 555, Community Property. How to file 2009 taxes in 2013   For more information on what to include in gross income, see chapter 2. How to file 2009 taxes in 2013 Self-employed persons. How to file 2009 taxes in 2013    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. How to file 2009 taxes in 2013   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. How to file 2009 taxes in 2013 Then, to this figure, you add any income from investments and from incidental or outside operations or sources. How to file 2009 taxes in 2013 See Publication 334, Tax Guide for Small Business, for more information. How to file 2009 taxes in 2013 Dependents. How to file 2009 taxes in 2013   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. How to file 2009 taxes in 2013 See Publication 501. How to file 2009 taxes in 2013 Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. How to file 2009 taxes in 2013 If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. How to file 2009 taxes in 2013 You also have other duties, such as notifying the IRS that you are acting as the personal representative. How to file 2009 taxes in 2013 Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. How to file 2009 taxes in 2013 When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How to file 2009 taxes in 2013 If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. How to file 2009 taxes in 2013 ” For more information, see Publication 559, Survivors, Executors, and Administrators. How to file 2009 taxes in 2013 Surviving spouse. How to file 2009 taxes in 2013   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. How to file 2009 taxes in 2013 After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. How to file 2009 taxes in 2013 For more information about each of these filing statuses, see Publication 501. How to file 2009 taxes in 2013   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. How to file 2009 taxes in 2013 You can, however, file a joint return with your new spouse. How to file 2009 taxes in 2013 In that case, the filing status of your deceased spouse for his or her final return is married filing separately. How to file 2009 taxes in 2013 The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). How to file 2009 taxes in 2013 Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. How to file 2009 taxes in 2013 For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. How to file 2009 taxes in 2013 Prev  Up  Next   Home   More Online Publications
Español

Federal Financing Bank

The Federal Financing Bank was created to centralize, reduce the cost of, and efficiently manage federal borrowing.

Contact the Agency or Department

Website: Federal Financing Bank

E-mail:

Address: U.S. Department of the Treasury
1500 Pennsylvania Ave NW

Washington, DC 20220

Phone Number: (202) 622-2470

The How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 19. How to file 2009 taxes in 2013   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. How to file 2009 taxes in 2013 This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. How to file 2009 taxes in 2013 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. How to file 2009 taxes in 2013 However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. How to file 2009 taxes in 2013 For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. How to file 2009 taxes in 2013 This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. How to file 2009 taxes in 2013 Table 19-1 summarizes the features of the student loan interest deduction. How to file 2009 taxes in 2013 Table 19-1. How to file 2009 taxes in 2013 Student Loan Interest Deduction at a Glance Do not rely on this table alone. How to file 2009 taxes in 2013 Refer to the text for more details. How to file 2009 taxes in 2013 Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. How to file 2009 taxes in 2013 Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. How to file 2009 taxes in 2013 Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. How to file 2009 taxes in 2013 Time limit on deduction You can deduct interest paid during the remaining period of your student loan. How to file 2009 taxes in 2013 Phaseout The amount of your deduction depends on your income level. How to file 2009 taxes in 2013 Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. How to file 2009 taxes in 2013 It includes both required and voluntary interest payments. How to file 2009 taxes in 2013 Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. How to file 2009 taxes in 2013 Loans from the following sources are not qualified student loans. How to file 2009 taxes in 2013 A related person. How to file 2009 taxes in 2013 A qualified employer plan. How to file 2009 taxes in 2013 Exceptions. How to file 2009 taxes in 2013   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. How to file 2009 taxes in 2013 An individual can be your dependent even if you are the dependent of another taxpayer. How to file 2009 taxes in 2013 An individual can be your dependent even if the individual files a joint return with a spouse. How to file 2009 taxes in 2013 An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). How to file 2009 taxes in 2013    Reasonable period of time. How to file 2009 taxes in 2013   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. How to file 2009 taxes in 2013   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. How to file 2009 taxes in 2013 The expenses relate to a specific academic period. How to file 2009 taxes in 2013 The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. How to file 2009 taxes in 2013   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. How to file 2009 taxes in 2013 Academic period. How to file 2009 taxes in 2013   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. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Eligible student. How to file 2009 taxes in 2013   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. How to file 2009 taxes in 2013 Enrolled at least half-time. How to file 2009 taxes in 2013   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. How to file 2009 taxes in 2013   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How to file 2009 taxes in 2013 However, the standard may not be lower than any of those established by the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Department of Education under the Higher Education Act of 1965. How to file 2009 taxes in 2013 Related person. How to file 2009 taxes in 2013   You cannot deduct interest on a loan you get from a related person. How to file 2009 taxes in 2013 Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. How to file 2009 taxes in 2013 ), Your lineal descendants (children, grandchildren, etc. How to file 2009 taxes in 2013 ), and Certain corporations, partnerships, trusts, and exempt organizations. How to file 2009 taxes in 2013 Qualified employer plan. How to file 2009 taxes in 2013   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. How to file 2009 taxes in 2013 Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. How to file 2009 taxes in 2013 They include amounts paid for the following items. How to file 2009 taxes in 2013 Tuition and fees. How to file 2009 taxes in 2013 Room and board. How to file 2009 taxes in 2013 Books, supplies, and equipment. How to file 2009 taxes in 2013 Other necessary expenses (such as transportation). How to file 2009 taxes in 2013 The cost of room and board qualifies only to the extent that it is not more than: 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, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How to file 2009 taxes in 2013 Eligible educational institution. How to file 2009 taxes in 2013   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. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Department of Education. How to file 2009 taxes in 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to file 2009 taxes in 2013   Certain educational institutions located outside the United States also participate in the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Department of Education's Federal Student Aid (FSA) programs. How to file 2009 taxes in 2013   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. How to file 2009 taxes in 2013   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. How to file 2009 taxes in 2013 The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. How to file 2009 taxes in 2013    The educational institution should be able to tell you if it is an eligible educational institution. How to file 2009 taxes in 2013 Adjustments to qualified education expenses. How to file 2009 taxes in 2013   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). How to file 2009 taxes in 2013 See chapter 4 of Publication 970 for details. How to file 2009 taxes in 2013 Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. How to file 2009 taxes in 2013 Loan origination fee. How to file 2009 taxes in 2013   In general, this is a one-time fee charged by the lender when a loan is made. How to file 2009 taxes in 2013 To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. How to file 2009 taxes in 2013 A loan origination fee treated as interest accrues over the life of the loan. How to file 2009 taxes in 2013 Capitalized interest. How to file 2009 taxes in 2013    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. How to file 2009 taxes in 2013 Interest on revolving lines of credit. How to file 2009 taxes in 2013   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. How to file 2009 taxes in 2013 See Qualified Education Expenses , earlier. How to file 2009 taxes in 2013 Interest on refinanced student loans. How to file 2009 taxes in 2013   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. How to file 2009 taxes in 2013 If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. How to file 2009 taxes in 2013 Voluntary interest payments. How to file 2009 taxes in 2013   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. How to file 2009 taxes in 2013 Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. How to file 2009 taxes in 2013 Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. How to file 2009 taxes in 2013 Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. How to file 2009 taxes in 2013 Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. How to file 2009 taxes in 2013 For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. How to file 2009 taxes in 2013 Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. How to file 2009 taxes in 2013 Your filing status is any filing status except married filing separately. How to file 2009 taxes in 2013 No one else is claiming an exemption for you on his or her tax return. How to file 2009 taxes in 2013 You are legally obligated to pay interest on a qualified student loan. How to file 2009 taxes in 2013 You paid interest on a qualified student loan. How to file 2009 taxes in 2013 Interest paid by others. How to file 2009 taxes in 2013   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. How to file 2009 taxes in 2013 See chapter 4 of Publication 970 for more information. How to file 2009 taxes in 2013 No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). How to file 2009 taxes in 2013 How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. How to file 2009 taxes in 2013 However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). How to file 2009 taxes in 2013 You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). How to file 2009 taxes in 2013 For details on figuring your MAGI, see chapter 4 of Publication 970. How to file 2009 taxes in 2013 How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. How to file 2009 taxes in 2013 However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. How to file 2009 taxes in 2013 To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. How to file 2009 taxes in 2013 Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. How to file 2009 taxes in 2013 For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. How to file 2009 taxes in 2013 Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. How to file 2009 taxes in 2013 However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. How to file 2009 taxes in 2013 For information on allocating payments between interest and principal, see chapter 4 of Publication 970. How to file 2009 taxes in 2013 To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. How to file 2009 taxes in 2013 Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 The qualified expenses must be for higher education, as explained later under What Expenses Qualify . How to file 2009 taxes in 2013 The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. How to file 2009 taxes in 2013 Table 19-2 summarizes the features of the tuition and fees deduction. How to file 2009 taxes in 2013 You may be able to take a credit for your education expenses instead of a deduction. How to file 2009 taxes in 2013 You can choose the one that will give you the lower tax. How to file 2009 taxes in 2013 See chapter 35, Education Credits, for details about the credits. How to file 2009 taxes in 2013 Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. How to file 2009 taxes in 2013 Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. How to file 2009 taxes in 2013 You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. How to file 2009 taxes in 2013 You paid the education expenses for an eligible student. How to file 2009 taxes in 2013 The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. How to file 2009 taxes in 2013 Qualified education expenses are defined under What Expenses Qualify . How to file 2009 taxes in 2013 Eligible students are defined later under Who Is an Eligible Student . How to file 2009 taxes in 2013 Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. How to file 2009 taxes in 2013 Your filing status is married filing separately. How to file 2009 taxes in 2013 Another person can claim an exemption for you as a dependent on his or her tax return. How to file 2009 taxes in 2013 You cannot take the deduction even if the other person does not actually claim that exemption. How to file 2009 taxes in 2013 Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 More information on nonresident aliens can be found in Publication 519, U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Tax Guide for Aliens. How to file 2009 taxes in 2013 You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. How to file 2009 taxes in 2013 However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. How to file 2009 taxes in 2013 Table 19-2. How to file 2009 taxes in 2013 Tuition and Fees Deduction at a Glance Do not rely on this table alone. How to file 2009 taxes in 2013 Refer to the text for more details. How to file 2009 taxes in 2013 Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. How to file 2009 taxes in 2013 Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 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 (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. How to file 2009 taxes in 2013 Payments with borrowed funds. How to file 2009 taxes in 2013   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. How to file 2009 taxes in 2013 Student withdraws from class(es). How to file 2009 taxes in 2013   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Eligible educational institution. How to file 2009 taxes in 2013   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. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Department of Education. How to file 2009 taxes in 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to file 2009 taxes in 2013 The educational institution should be able to tell you if it is an eligible educational institution. How to file 2009 taxes in 2013   Certain educational institutions located outside the United States also participate in the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Department of Education's Federal Student Aid (FSA) programs. How to file 2009 taxes in 2013 Academic period. How to file 2009 taxes in 2013    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. How to file 2009 taxes in 2013 If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. How to file 2009 taxes in 2013 Related expenses. How to file 2009 taxes in 2013   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How to file 2009 taxes in 2013 Prepaid expenses. How to file 2009 taxes in 2013   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. How to file 2009 taxes in 2013 See Academic period, earlier. How to file 2009 taxes in 2013 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 the tuition and fees deduction for 2013 only if you meet all the other requirements. How to file 2009 taxes in 2013    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. How to file 2009 taxes in 2013 No Double Benefit Allowed You cannot do any of the following. How to file 2009 taxes in 2013 Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 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). How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. How to file 2009 taxes in 2013 Deduct qualified education expenses that have been paid with tax-free interest on U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 savings bonds (Form 8815). How to file 2009 taxes in 2013 See Figuring the Tax-Free Amount in chapter 10 of Publication 970. How to file 2009 taxes in 2013 Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. How to file 2009 taxes in 2013 See Adjustments to qualified education expenses, later. How to file 2009 taxes in 2013 Adjustments to qualified education expenses. How to file 2009 taxes in 2013   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How to file 2009 taxes in 2013 The result is the amount of adjusted qualified education expenses for each student. How to file 2009 taxes in 2013 Tax-free educational assistance. How to file 2009 taxes in 2013   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. How to file 2009 taxes in 2013 See Academic period, earlier. How to file 2009 taxes in 2013   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to file 2009 taxes in 2013 Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. How to file 2009 taxes in 2013 However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are 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. How to file 2009 taxes in 2013 970, chapter 1. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 970, chapter 1. How to file 2009 taxes in 2013 You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. How to file 2009 taxes in 2013 For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. How to file 2009 taxes in 2013 970. How to file 2009 taxes in 2013 Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. How to file 2009 taxes in 2013 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). How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Refunds. How to file 2009 taxes in 2013   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. How to file 2009 taxes in 2013 See chapter 6 of Pub. How to file 2009 taxes in 2013 970 for more information. How to file 2009 taxes in 2013 Some tax-free educational assistance received after 2013 may be treated as a refund. How to file 2009 taxes in 2013 See Tax-free educational assistance, earlier. How to file 2009 taxes in 2013 Refunds received in 2013. How to file 2009 taxes in 2013    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. How to file 2009 taxes in 2013 Refunds received after 2013 but before your income tax return is filed. How to file 2009 taxes in 2013   If you receive a refund after 2013 of qualified education expenses you paid 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. How to file 2009 taxes in 2013 Refunds received after 2013 and after your income tax return is filed. How to file 2009 taxes in 2013   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. How to file 2009 taxes in 2013 See chapter 6 of Pub. How to file 2009 taxes in 2013 970 for more information. How to file 2009 taxes in 2013 Coordination with Coverdell education savings accounts and qualified tuition programs. How to file 2009 taxes in 2013    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). How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Amounts that do not reduce qualified education expenses. How to file 2009 taxes in 2013   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. How to file 2009 taxes in 2013   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. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 The use of the money is not restricted. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How to file 2009 taxes in 2013 Sports, games, hobbies, and noncredit courses. How to file 2009 taxes in 2013   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. How to file 2009 taxes in 2013 However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How to file 2009 taxes in 2013 Comprehensive or bundled fees. How to file 2009 taxes in 2013   Some eligible educational institutions combine all of their fees for an academic period into one amount. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 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, Tuition Statement. How to file 2009 taxes in 2013 See How Do You Figure the Deduction , later, for more information about Form 1098-T. How to file 2009 taxes in 2013 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 (defined earlier). How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Table 19-3 summarizes who can claim the deduction. How to file 2009 taxes in 2013 How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. How to file 2009 taxes in 2013 For details on figuring your MAGI, see chapter 6 of Publication 970. How to file 2009 taxes in 2013 How Do You Figure the Deduction Figure the deduction using Form 8917. How to file 2009 taxes in 2013 To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. How to file 2009 taxes in 2013 Table 19-3. How to file 2009 taxes in 2013 Who Can Claim a Dependent's Expenses Do not rely on this table alone. How to file 2009 taxes in 2013 See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. How to file 2009 taxes in 2013 IF your dependent is an eligible student and you. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 AND. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 THEN. How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 . How to file 2009 taxes in 2013 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. How to file 2009 taxes in 2013 Your dependent cannot take a deduction. How to file 2009 taxes in 2013 claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file 2009 taxes in 2013 do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. How to file 2009 taxes in 2013 do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file 2009 taxes in 2013 Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. How to file 2009 taxes in 2013 If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. How to file 2009 taxes in 2013 However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. How to file 2009 taxes in 2013 You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. How to file 2009 taxes in 2013 Eligible educator. How to file 2009 taxes in 2013   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. How to file 2009 taxes in 2013 Qualified expenses. How to file 2009 taxes in 2013   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. How to file 2009 taxes in 2013 An ordinary expense is one that is common and accepted in your educational field. How to file 2009 taxes in 2013 A necessary expense is one that is helpful and appropriate for your profession as an educator. How to file 2009 taxes in 2013 An expense does not have to be required to be considered necessary. How to file 2009 taxes in 2013   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. How to file 2009 taxes in 2013   You must reduce your qualified expenses by the following amounts. How to file 2009 taxes in 2013 Excludable U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 series EE and I savings bond interest from Form 8815. How to file 2009 taxes in 2013 See Figuring the Tax-Free Amount in chapter 10 of Publication 970. How to file 2009 taxes in 2013 Nontaxable qualified tuition program earnings or distributions. How to file 2009 taxes in 2013 See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. How to file 2009 taxes in 2013 Nontaxable distribution of earnings from a Coverdell education savings account. How to file 2009 taxes in 2013 See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. How to file 2009 taxes in 2013 Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. How to file 2009 taxes in 2013 Prev  Up  Next   Home   More Online Publications