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Turbotax Free State Efile

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Turbotax Free State Efile

Turbotax free state efile Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Turbotax free state efile However, you can still choose to use the previous carryback period. Turbotax free state efile You also can choose not to carry back an NOL and only carry it forward. Turbotax free state efile Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Turbotax free state efile The instructions for this form will be revised to reflect the new law. Turbotax free state efile Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Turbotax free state efile A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Turbotax free state efile Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Turbotax free state efile Other 2001 Changes Other changes are discussed in the following chapters. Turbotax free state efile Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Turbotax free state efile You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Turbotax free state efile This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Turbotax free state efile Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Turbotax free state efile Eligible educator. Turbotax free state efile   You are an eligible educator if, for the tax year, you meet the following requirements. Turbotax free state efile You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Turbotax free state efile You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Turbotax free state efile Qualified expenses. Turbotax free state efile   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Turbotax free state efile For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Turbotax free state efile   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Turbotax free state efile The interest on qualified U. Turbotax free state efile S. Turbotax free state efile savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Turbotax free state efile Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Turbotax free state efile This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Turbotax free state efile Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Turbotax free state efile Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Turbotax free state efile Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Turbotax free state efile Before 2003, the amounts were $200 and $400. Turbotax free state efile The same rule applies for the exclusion of employer-provided dependent care benefits. Turbotax free state efile For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Turbotax free state efile Prev  Up  Next   Home   More Online Publications
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The Turbotax Free State Efile

Turbotax free state efile Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Turbotax free state efile Lifetime learning credit, Academic period. Turbotax free state efile Student loan interest deduction, Academic period. Turbotax free state efile Tuition and fees deduction, Academic period. Turbotax free state efile Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Turbotax free state efile Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Turbotax free state efile On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Turbotax free state efile Tuition reduction, Tuition reduction. Turbotax free state efile Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Turbotax free state efile Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Turbotax free state efile Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Turbotax free state efile Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax free state efile Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Turbotax free state efile Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Turbotax free state efile Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Turbotax free state efile Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Turbotax free state efile Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Turbotax free state efile Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Turbotax free state efile Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Turbotax free state efile , Allocating your reimbursements for meals. Turbotax free state efile Indefinite absence, Education during indefinite absence. Turbotax free state efile Maintaining skills vs. Turbotax free state efile qualifying for new job, Maintaining skills vs. Turbotax free state efile qualifying for new job. Turbotax free state efile Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Turbotax free state efile Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Turbotax free state efile Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Turbotax free state efile Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Turbotax free state efile Tax-free educational assistance, Tax-free educational assistance. Turbotax free state efile Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Turbotax free state efile Transportation expenses, Transportation Expenses, Using your car. Turbotax free state efile Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Turbotax free state efile Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Turbotax free state efile Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Turbotax free state efile Lifetime learning credit, Comprehensive or bundled fees. Turbotax free state efile Tuition and fees deduction, Comprehensive or bundled fees. Turbotax free state efile Consolidated loans used to refinance student loans, Interest on refinanced student loans. Turbotax free state efile Conventions outside U. Turbotax free state efile S. Turbotax free state efile , Cruises and conventions. Turbotax free state efile Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Turbotax free state efile Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Turbotax free state efile On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Turbotax free state efile Figuring the limit (Worksheet 6-2), Figuring the limit. Turbotax free state efile Contributions to, Contributions, Figuring and reporting the additional tax. Turbotax free state efile Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Turbotax free state efile Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax free state efile , MAGI when using Form 1040NR-EZ. Turbotax free state efile Worksheet 6-1, Worksheet 7-1. Turbotax free state efile MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Turbotax free state efile Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Turbotax free state efile Worksheet 7-3 to figure, Worksheet 7-3. Turbotax free state efile Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Turbotax free state efile D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Turbotax free state efile , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Turbotax free state efile Lifetime learning credit, Expenses paid by dependent. Turbotax free state efile Tuition and fees deduction, Expenses paid under divorce decree. Turbotax free state efile Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Turbotax free state efile Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Turbotax free state efile Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Turbotax free state efile Claiming dependent's exemption, Dependent for whom you claim an exemption. Turbotax free state efile Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Turbotax free state efile Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax free state efile , MAGI when using Form 1040. Turbotax free state efile Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Turbotax free state efile Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Turbotax free state efile Cancellation of student loan, Eligible educational institution. Turbotax free state efile Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Turbotax free state efile Education savings bond program, Eligible educational institution. Turbotax free state efile Lifetime learning credit, Eligible educational institution. Turbotax free state efile Qualified tuition program (QTP), Eligible educational institution. Turbotax free state efile Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Turbotax free state efile , Eligible educational institution. Turbotax free state efile Student loan cancellation, Eligible educational institution. Turbotax free state efile Student loan interest deduction, Eligible educational institution. Turbotax free state efile Tuition and fees deduction, Eligible educational institution. Turbotax free state efile Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Turbotax free state efile Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Turbotax free state efile Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Turbotax free state efile ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Turbotax free state efile Excess expenses, accountable plan, Excess expenses. Turbotax free state efile , Allocating your reimbursements for meals. Turbotax free state efile Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Turbotax free state efile Qualified tuition program (QTP), Members of the beneficiary's family. Turbotax free state efile Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Turbotax free state efile , Form 1098-E. Turbotax free state efile Form 1098-T, Reminders American opportunity credit, Form 1098-T. Turbotax free state efile Lifetime learning credit, Form 1098-T. Turbotax free state efile Tuition and fees deduction, Form 1098-T. Turbotax free state efile Form 1099-Q Coverdell ESA, Exceptions. Turbotax free state efile , Earnings and basis. Turbotax free state efile Qualified tuition program (QTP), Earnings and return of investment. Turbotax free state efile Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Turbotax free state efile , Form 2106 or 2106-EZ. Turbotax free state efile Form 2106-EZ, 50% limit on meals. Turbotax free state efile , Form 2106 or 2106-EZ. Turbotax free state efile , Using Form 2106-EZ. Turbotax free state efile Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Turbotax free state efile Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Turbotax free state efile Form 8815, MAGI when using Form 1040. Turbotax free state efile , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Turbotax free state efile , Form 1098-T. Turbotax free state efile , Form 1098-E. Turbotax free state efile , Form 1098-T. Turbotax free state efile Free tax services, Free help with your tax return. Turbotax free state efile Fulbright grants, Fulbright Grants G Glossary, Glossary. Turbotax free state efile , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Turbotax free state efile Coverdell ESA, Half-time student. Turbotax free state efile Early distributions from IRAs, Half-time student. Turbotax free state efile Student loan interest deduction, Enrolled at least half-time. Turbotax free state efile Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Turbotax free state efile Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Turbotax free state efile Academic period, Academic period. Turbotax free state efile Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Turbotax free state efile Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Turbotax free state efile Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Turbotax free state efile Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax free state efile Worksheet 3-1, MAGI when using Form 1040. Turbotax free state efile Overview (Table 3-1), Table 3-1. Turbotax free state efile Overview of the Lifetime Learning Credit Phaseout, Phaseout. Turbotax free state efile Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Turbotax free state efile Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Turbotax free state efile Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Turbotax free state efile Origination fees on student loan, Loan origination fee. Turbotax free state efile Qualified education expenses paid with American opportunity credit, Academic period. Turbotax free state efile Lifetime learning credit, Paid with borrowed funds. Turbotax free state efile Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Turbotax free state efile M Mileage deduction for work-related education, What's New, Using your car. Turbotax free state efile Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Turbotax free state efile , MAGI when using Form 1040NR-EZ. Turbotax free state efile Worksheet 6-1, Worksheet 7-1. Turbotax free state efile MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Turbotax free state efile , MAGI when using Form 1040. Turbotax free state efile Lifetime learning credit, Modified adjusted gross income (MAGI). Turbotax free state efile Worksheet 3-1, MAGI when using Form 1040. Turbotax free state efile Student loan interest deduction, Modified adjusted gross income (MAGI). Turbotax free state efile Table 4-2, Table 4-2. Turbotax free state efile Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Turbotax free state efile Table 6-2, Table 6-2. Turbotax free state efile Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Turbotax free state efile MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Turbotax free state efile , Exceptions. Turbotax free state efile Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Turbotax free state efile , Coordination with Pell grants and other scholarships. Turbotax free state efile Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Turbotax free state efile Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Turbotax free state efile Student loan interest deduction, Phaseout. Turbotax free state efile , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Turbotax free state efile Education savings bond program, Adjusted qualified education expenses. Turbotax free state efile Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Turbotax free state efile Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Turbotax free state efile Education savings bond program, Qualified education expenses. Turbotax free state efile Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Turbotax free state efile Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Turbotax free state efile Qualified tuition program (QTP), Qualified education expenses. Turbotax free state efile Scholarships and fellowships, Qualified education expenses. Turbotax free state efile Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Turbotax free state efile Qualified student loans, Qualified Student Loan, Qualified employer plan. Turbotax free state efile Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. Turbotax free state efile Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Turbotax free state efile Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Turbotax free state efile Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Turbotax free state efile Taxable earnings, Taxable earnings. Turbotax free state efile Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Turbotax free state efile S. Turbotax free state efile savings bonds, Qualified U. Turbotax free state efile S. Turbotax free state efile savings bonds. Turbotax free state efile Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Turbotax free state efile Lifetime learning credit, Credit recapture. Turbotax free state efile Tuition and fees deduction, Credit recapture. Turbotax free state efile Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Turbotax free state efile Refinanced student loans, Interest on refinanced student loans. Turbotax free state efile , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Turbotax free state efile Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Turbotax free state efile Related persons Coverdell ESA, Members of the beneficiary's family. Turbotax free state efile Qualified tuition program (QTP), Members of the beneficiary's family. Turbotax free state efile Student loan interest deduction, Related person. Turbotax free state efile Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Turbotax free state efile , Figuring and reporting the additional tax. Turbotax free state efile , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Turbotax free state efile Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. Turbotax free state efile , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. Turbotax free state efile Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. Turbotax free state efile , Coordination with Pell grants and other scholarships. Turbotax free state efile , Coordination with Pell grants and other scholarships. Turbotax free state efile Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Turbotax free state efile , Eligible educational institution. Turbotax free state efile Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Turbotax free state efile Qualified education expenses, Qualified education expenses. Turbotax free state efile Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Turbotax free state efile Education savings bond program, Qualified education expenses. Turbotax free state efile Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Turbotax free state efile Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Turbotax free state efile Standard mileage rate Work-related education, What's New, Using your car. Turbotax free state efile State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Turbotax free state efile Section 501(c)(3) organizations, Section 501(c)(3) organization. Turbotax free state efile Student loan interest deduction Academic period, Academic period. Turbotax free state efile Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. Turbotax free state efile Eligible student, Eligible student. Turbotax free state efile Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax free state efile , Which Worksheet To Use Table 4-2, Table 4-2. Turbotax free state efile Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Turbotax free state efile , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. Turbotax free state efile Qualified student loans, Qualified Student Loan, Qualified employer plan. Turbotax free state efile Reasonable period of time, Reasonable period of time. Turbotax free state efile Related persons, Related person. Turbotax free state efile Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Turbotax free state efile When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Turbotax free state efile Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Turbotax free state efile Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Turbotax free state efile Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Turbotax free state efile Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Turbotax free state efile Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Turbotax free state efile Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Turbotax free state efile Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Turbotax free state efile Coverdell ESA, Adjusted qualified education expenses. Turbotax free state efile Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Turbotax free state efile Lifetime learning credit, Tax-free educational assistance. Turbotax free state efile Qualified tuition program (QTP), Adjusted qualified education expenses. Turbotax free state efile Tuition and fees deduction, Tax-free educational assistance. Turbotax free state efile Work-related education, Tax-free educational assistance. Turbotax free state efile Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Turbotax free state efile Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Turbotax free state efile Travel expenses 50% limit on meals, 50% limit on meals. Turbotax free state efile Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Turbotax free state efile Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Turbotax free state efile Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Turbotax free state efile Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Turbotax free state efile Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax free state efile Table 6-2, Table 6-2. Turbotax free state efile Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Turbotax free state efile MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Turbotax free state efile Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Turbotax free state efile Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Turbotax free state efile Tax-free educational assistance, Tax-free educational assistance. Turbotax free state efile Tuition reduction American opportunity credit, Tuition reduction. Turbotax free state efile Lifetime learning credit, Tuition reduction. Turbotax free state efile Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Turbotax free state efile U U. Turbotax free state efile S. Turbotax free state efile savings bonds, Qualified U. Turbotax free state efile S. Turbotax free state efile savings bonds. Turbotax free state efile Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Turbotax free state efile V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Turbotax free state efile W Withholding, Analyzing your tax withholding. Turbotax free state efile Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Turbotax free state efile Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Turbotax free state efile MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Turbotax free state efile MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Turbotax free state efile Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Turbotax free state efile Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Turbotax free state efile Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Turbotax free state efile Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Turbotax free state efile Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Turbotax free state efile MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications