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Vita tax locations 6. Vita tax locations   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Vita tax locations Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Vita tax locations 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. Vita tax locations The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Vita tax locations What is the tax benefit of the tuition and fees deduction. Vita tax locations   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Vita tax locations   This deduction is taken as an adjustment to income. Vita tax locations This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Vita tax locations This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Vita tax locations You can choose the education benefit that will give you the lowest tax. Vita tax locations You may want to compare the tuition and fees deduction to the education credits. Vita tax locations See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Vita tax locations Table 6-1. Vita tax locations Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Vita tax locations Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Vita tax locations Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Vita tax locations You pay qualified education expenses of higher education. Vita tax locations You pay the education expenses for an eligible student. Vita tax locations The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Vita tax locations The term “qualified education expenses” is defined later under Qualified Education Expenses . Vita tax locations “Eligible student” is defined later under Who Is an Eligible Student . Vita tax locations For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Vita tax locations Table 6-1. Vita tax locations Tuition and Fees Deduction at a Glance Do not rely on this table alone. Vita tax locations Refer to the text for complete details. Vita tax locations Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Vita tax locations What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Vita tax locations Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Vita tax locations 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. Vita tax locations 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. Vita tax locations Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Vita tax locations Your filing status is married filing separately. Vita tax locations Another person can claim an exemption for you as a dependent on his or her tax return. Vita tax locations You cannot take the deduction even if the other person does not actually claim that exemption. Vita tax locations Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Vita tax locations 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. Vita tax locations More information on nonresident aliens can be found in Publication 519. Vita tax locations 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. Vita tax locations Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Vita tax locations For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Vita tax locations Academic period. Vita tax locations   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. Vita tax locations 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. Vita tax locations Paid with borrowed funds. Vita tax locations   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Vita tax locations 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. Vita tax locations Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Vita tax locations Student withdraws from class(es). Vita tax locations   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Vita tax locations 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. Vita tax locations Eligible educational institution. Vita tax locations   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. Vita tax locations S. Vita tax locations Department of Education. Vita tax locations It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Vita tax locations The educational institution should be able to tell you if it is an eligible educational institution. Vita tax locations   Certain educational institutions located outside the United States also participate in the U. Vita tax locations S. Vita tax locations Department of Education's Federal Student Aid (FSA) programs. Vita tax locations Related expenses. Vita tax locations   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Vita tax locations Prepaid expenses. Vita tax locations   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Vita tax locations See Academic period , earlier. Vita tax locations For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Vita tax locations You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Vita tax locations In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Vita tax locations Example 1. Vita tax locations Jackson is a sophomore in University V's degree program in dentistry. Vita tax locations This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Vita tax locations Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Vita tax locations Example 2. Vita tax locations Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Vita tax locations The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Vita tax locations Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Vita tax locations Donna bought hers at College W's bookstore. Vita tax locations Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Vita tax locations Example 3. Vita tax locations When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Vita tax locations This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Vita tax locations No portion of the fee covers personal expenses. Vita tax locations Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Vita tax locations Therefore, it is a qualified expense. Vita tax locations No Double Benefit Allowed You cannot do any of the following. Vita tax locations Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Vita tax locations 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. Vita tax locations 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). Vita tax locations 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. Vita tax locations See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Vita tax locations Deduct qualified education expenses that have been paid with tax-free interest on U. Vita tax locations S. Vita tax locations savings bonds (Form 8815). Vita tax locations See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Vita tax locations Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Vita tax locations See the following section on Adjustments to Qualified Education Expenses. Vita tax locations Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Vita tax locations The result is the amount of adjusted qualified education expenses for each student. Vita tax locations You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Vita tax locations Tax-free educational assistance. Vita tax locations   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Vita tax locations See Academic period , earlier. Vita tax locations   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Vita tax locations 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). Vita tax locations   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. Vita tax locations 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. Vita tax locations   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Vita tax locations Generally, any scholarship or fellowship is treated as tax free. Vita tax locations However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Vita tax locations The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Vita tax locations The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Vita tax locations You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Vita tax locations For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Vita tax locations Refunds. Vita tax locations   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Vita tax locations Some tax-free educational assistance received after 2013 may be treated as a refund. Vita tax locations See Tax-free educational assistance , earlier. Vita tax locations Refunds received in 2013. Vita tax locations   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Vita tax locations Refunds received after 2013 but before your income tax return is filed. Vita tax locations   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Vita tax locations Refunds received after 2013 and after your income tax return is filed. Vita tax locations   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Vita tax locations See Credit recapture , later. Vita tax locations Coordination with Coverdell education savings accounts and qualified tuition programs. Vita tax locations   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). Vita tax locations 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. Vita tax locations Credit recapture. Vita tax locations    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Vita tax locations You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Vita tax locations You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Vita tax locations Include that amount as an additional tax for the year the refund or tax-free assistance was received. Vita tax locations Example. Vita tax locations   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Vita tax locations You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Vita tax locations The reduction reduced your taxable income by $3,500. Vita tax locations Also, you claimed no tax credits in 2013. Vita tax locations Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Vita tax locations Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Vita tax locations The refigured tuition and fees deduction is $1,500. Vita tax locations Do not file an amended 2013 tax return to account for this adjustment. Vita tax locations Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Vita tax locations You cannot file Form 1040A for 2014. Vita tax locations Amounts that do not reduce qualified education expenses. Vita tax locations   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. Vita tax locations   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. Vita tax locations The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Vita tax locations The use of the money is not restricted. Vita tax locations Example 1. Vita tax locations In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Vita tax locations The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Vita tax locations To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Vita tax locations The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Vita tax locations University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Vita tax locations Jackie does not report any portion of the scholarship as income on her tax return. Vita tax locations In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Vita tax locations The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Vita tax locations Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Vita tax locations Example 2. Vita tax locations The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Vita tax locations Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Vita tax locations Jackie is treated as having paid $3,000 in qualified education expenses. Vita tax locations 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. Vita tax locations This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Vita tax locations Sports, games, hobbies, and noncredit courses. Vita tax locations   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. Vita tax locations However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Vita tax locations Comprehensive or bundled fees. Vita tax locations   Some eligible educational institutions combine all of their fees for an academic period into one amount. Vita tax locations 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. Vita tax locations 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. Vita tax locations See Figuring the Deduction , later, for more information about Form 1098-T. Vita tax locations Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Vita tax locations 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. Vita tax locations For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Vita tax locations You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Vita tax locations IF your dependent is an eligible student and you. Vita tax locations . Vita tax locations . Vita tax locations AND. Vita tax locations . Vita tax locations . Vita tax locations THEN. Vita tax locations . Vita tax locations . Vita tax locations 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. Vita tax locations Your dependent cannot take a deduction. Vita tax locations claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Vita tax locations do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Vita tax locations do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Vita tax locations Expenses paid by dependent. Vita tax locations   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Vita tax locations Neither you nor your dependent can deduct the expenses. Vita tax locations For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Vita tax locations This rule applies even if you do not claim an exemption for your dependent on your tax return. Vita tax locations Expenses paid by you. Vita tax locations   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Vita tax locations Expenses paid under divorce decree. Vita tax locations   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Vita tax locations Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Vita tax locations Expenses paid by others. Vita tax locations   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Vita tax locations In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Vita tax locations If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Vita tax locations If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Vita tax locations If the student is your dependent, no one can deduct the payments. Vita tax locations Example. Vita tax locations In 2013, Ms. Vita tax locations Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Vita tax locations For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Vita tax locations If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Vita tax locations If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Vita tax locations Baker's payment. Vita tax locations Tuition reduction. Vita tax locations   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Vita tax locations If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Vita tax locations For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Vita tax locations Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Vita tax locations See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Vita tax locations Form 1098-T. Vita tax locations   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Vita tax locations 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. Vita tax locations An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Vita tax locations However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Vita tax locations When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Vita tax locations   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Vita tax locations    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Vita tax locations Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Vita tax locations If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Vita tax locations No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Vita tax locations Modified adjusted gross income (MAGI). Vita tax locations   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Vita tax locations However, as discussed below, there may be other modifications. Vita tax locations MAGI when using Form 1040A. Vita tax locations   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Vita tax locations MAGI when using Form 1040. Vita tax locations   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Vita tax locations   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Vita tax locations   You can use Worksheet 6-1. Vita tax locations MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Vita tax locations Table 6-2. Vita tax locations Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Vita tax locations . Vita tax locations . Vita tax locations AND your MAGI is. Vita tax locations . Vita tax locations . Vita tax locations THEN your maximum tuition and fees deduction is. Vita tax locations . Vita tax locations . Vita tax locations single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Vita tax locations more than $65,000  but not more than $80,000 $2,000. Vita tax locations more than $80,000 $0. Vita tax locations married filing joint return not more than $130,000 $4,000. Vita tax locations more than $130,000 but not more than $160,000 $2,000. Vita tax locations more than $160,000 $0. Vita tax locations Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Vita tax locations Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Vita tax locations A filled-in Form 8917 is shown at the end of this chapter. Vita tax locations Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Vita tax locations This is the first year of his postsecondary education. Vita tax locations During 2013, he paid $3,600 for his qualified 2013 tuition expense. Vita tax locations Both he and the college meet all of the requirements for the tuition and fees deduction. Vita tax locations Tim's total income (Form 1040, line 22) and MAGI are $26,000. Vita tax locations He figures his deduction of $3,600 as shown on Form 8917, later. Vita tax locations Worksheet 6-1. Vita tax locations MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Vita tax locations Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Vita tax locations 1. Vita tax locations Enter the amount from Form 1040, line 22   1. Vita tax locations         2. Vita tax locations Enter the total from Form 1040, lines 23 through 33   2. Vita tax locations               3. Vita tax locations Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Vita tax locations               4. Vita tax locations Add lines 2 and 3   4. Vita tax locations         5. Vita tax locations Subtract line 4 from line 1   5. Vita tax locations         6. Vita tax locations Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Vita tax locations         7. Vita tax locations Enter your foreign housing deduction (Form 2555, line 50)   7. Vita tax locations         8. Vita tax locations Enter the amount of income from Puerto Rico you are excluding   8. Vita tax locations         9. Vita tax locations Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Vita tax locations         10. Vita tax locations Add lines 5 through 9. Vita tax locations This is your modified adjusted gross income   10. Vita tax locations     Note. Vita tax locations If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Vita tax locations       This image is too large to be displayed in the current screen. Vita tax locations Please click the link to view the image. Vita tax locations Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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