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1040nr online filing free Publication 551 - Introductory Material Table of Contents What's New Reminder IntroductionOrdering forms and publications. 1040nr online filing free Tax questions. 1040nr online filing free Useful Items - You may want to see: What's New Property acquired from a decedent who died in 2010. 1040nr online filing free  Property acquired from a decedent dying in 2010 will no longer have an automatic increase in basis. 1040nr online filing free See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. 1040nr online filing free Reminder Photographs of missing children. 1040nr online filing free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr online filing free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr online filing free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr online filing free Introduction Basis is the amount of your investment in property for tax purposes. 1040nr online filing free Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. 1040nr online filing free Also use it to figure gain or loss on the sale or other disposition of property. 1040nr online filing free You must keep accurate records of all items that affect the basis of property so you can make these computations. 1040nr online filing free This publication is divided into the following sections. 1040nr online filing free Cost Basis Adjusted Basis Basis Other Than Cost The basis of property you buy is usually its cost. 1040nr online filing free You may also have to capitalize (add to basis) certain other costs related to buying or producing the property. 1040nr online filing free Your original basis in property is adjusted (increased or decreased) by certain events. 1040nr online filing free If you make improvements to the property, increase your basis. 1040nr online filing free If you take deductions for depreciation or casualty losses, reduce your basis. 1040nr online filing free You cannot determine your basis in some assets by cost. 1040nr online filing free This includes property you receive as a gift or inheritance. 1040nr online filing free It also applies to property received in an involuntary conversion and certain other circumstances. 1040nr online filing free Comments and suggestions. 1040nr online filing free   We welcome your comments about this publication and your suggestions for future editions. 1040nr online filing free   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040nr online filing free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr online filing free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr online filing free   You can email us at taxforms@irs. 1040nr online filing free gov. 1040nr online filing free Please put “Publications Comment” on the subject line. 1040nr online filing free You can also send us comments from www. 1040nr online filing free irs. 1040nr online filing free gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 1040nr online filing free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr online filing free Ordering forms and publications. 1040nr online filing free   Visit www. 1040nr online filing free irs. 1040nr online filing free gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. 1040nr online filing free  Internal Revenue Service  1201 N. 1040nr online filing free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr online filing free   If you have a tax question, visit IRS. 1040nr online filing free gov or call 1-800-829-1040. 1040nr online filing free We cannot answer tax questions sent to either of the above addresses. 1040nr online filing free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 530 Tax Information for First-Time Homeowners 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 587 Business Use of Your Home 946 How To Depreciate Property Form (and Instructions) 706 United States Estate (and Generation-Skipping Transfer) Tax Return 706-A United States Additional Estate Tax Return 8594 Asset Acquisition Statement See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040nr online filing free Prev  Up  Next   Home   More Online Publications
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1040nr online filing free 19. 1040nr online filing free   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. 1040nr online filing free This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. 1040nr online filing free Table 19-1 summarizes the features of the student loan interest deduction. 1040nr online filing free Table 19-1. 1040nr online filing free Student Loan Interest Deduction at a Glance Do not rely on this table alone. 1040nr online filing free Refer to the text for more details. 1040nr online filing free Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free Time limit on deduction You can deduct interest paid during the remaining period of your student loan. 1040nr online filing free Phaseout The amount of your deduction depends on your income level. 1040nr online filing free Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. 1040nr online filing free It includes both required and voluntary interest payments. 1040nr online filing free 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. 1040nr online filing free Loans from the following sources are not qualified student loans. 1040nr online filing free A related person. 1040nr online filing free A qualified employer plan. 1040nr online filing free Exceptions. 1040nr online filing free   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. 1040nr online filing free An individual can be your dependent even if you are the dependent of another taxpayer. 1040nr online filing free An individual can be your dependent even if the individual files a joint return with a spouse. 1040nr online filing free 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). 1040nr online filing free    Reasonable period of time. 1040nr online filing free   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. 1040nr online filing free   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. 1040nr online filing free The expenses relate to a specific academic period. 1040nr online filing free 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. 1040nr online filing free   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. 1040nr online filing free Academic period. 1040nr online filing free   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. 1040nr online filing free 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. 1040nr online filing free Eligible student. 1040nr online filing free   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. 1040nr online filing free Enrolled at least half-time. 1040nr online filing free   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. 1040nr online filing free   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. 1040nr online filing free However, the standard may not be lower than any of those established by the U. 1040nr online filing free S. 1040nr online filing free Department of Education under the Higher Education Act of 1965. 1040nr online filing free Related person. 1040nr online filing free   You cannot deduct interest on a loan you get from a related person. 1040nr online filing free Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. 1040nr online filing free ), Your lineal descendants (children, grandchildren, etc. 1040nr online filing free ), and Certain corporations, partnerships, trusts, and exempt organizations. 1040nr online filing free Qualified employer plan. 1040nr online filing free   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. 1040nr online filing free 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. 1040nr online filing free They include amounts paid for the following items. 1040nr online filing free Tuition and fees. 1040nr online filing free Room and board. 1040nr online filing free Books, supplies, and equipment. 1040nr online filing free Other necessary expenses (such as transportation). 1040nr online filing free 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. 1040nr online filing free Eligible educational institution. 1040nr online filing free   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. 1040nr online filing free S. 1040nr online filing free Department of Education. 1040nr online filing free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr online filing free   Certain educational institutions located outside the United States also participate in the U. 1040nr online filing free S. 1040nr online filing free Department of Education's Federal Student Aid (FSA) programs. 1040nr online filing free   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. 1040nr online filing free   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. 1040nr online filing free The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. 1040nr online filing free    The educational institution should be able to tell you if it is an eligible educational institution. 1040nr online filing free Adjustments to qualified education expenses. 1040nr online filing free   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). 1040nr online filing free See chapter 4 of Publication 970 for details. 1040nr online filing free 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. 1040nr online filing free Loan origination fee. 1040nr online filing free   In general, this is a one-time fee charged by the lender when a loan is made. 1040nr online filing free 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. 1040nr online filing free A loan origination fee treated as interest accrues over the life of the loan. 1040nr online filing free Capitalized interest. 1040nr online filing free    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. 1040nr online filing free Interest on revolving lines of credit. 1040nr online filing free   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. 1040nr online filing free See Qualified Education Expenses , earlier. 1040nr online filing free Interest on refinanced student loans. 1040nr online filing free   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. 1040nr online filing free 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. 1040nr online filing free Voluntary interest payments. 1040nr online filing free   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. 1040nr online filing free Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. 1040nr online filing free Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. 1040nr online filing free Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. 1040nr online filing free 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. 1040nr online filing free For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. 1040nr online filing free Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. 1040nr online filing free Your filing status is any filing status except married filing separately. 1040nr online filing free No one else is claiming an exemption for you on his or her tax return. 1040nr online filing free You are legally obligated to pay interest on a qualified student loan. 1040nr online filing free You paid interest on a qualified student loan. 1040nr online filing free Interest paid by others. 1040nr online filing free   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. 1040nr online filing free See chapter 4 of Publication 970 for more information. 1040nr online filing free 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). 1040nr online filing free 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. 1040nr online filing free 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). 1040nr online filing free 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). 1040nr online filing free For details on figuring your MAGI, see chapter 4 of Publication 970. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. 1040nr online filing free However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. 1040nr online filing free For information on allocating payments between interest and principal, see chapter 4 of Publication 970. 1040nr online filing free To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. 1040nr online filing free 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). 1040nr online filing free 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. 1040nr online filing free The qualified expenses must be for higher education, as explained later under What Expenses Qualify . 1040nr online filing free The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 1040nr online filing free Table 19-2 summarizes the features of the tuition and fees deduction. 1040nr online filing free You may be able to take a credit for your education expenses instead of a deduction. 1040nr online filing free You can choose the one that will give you the lower tax. 1040nr online filing free See chapter 35, Education Credits, for details about the credits. 1040nr online filing free Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 1040nr online filing free Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 1040nr online filing free 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. 1040nr online filing free You paid the education expenses for an eligible student. 1040nr online filing free The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. 1040nr online filing free Qualified education expenses are defined under What Expenses Qualify . 1040nr online filing free Eligible students are defined later under Who Is an Eligible Student . 1040nr online filing free Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 1040nr online filing free Your filing status is married filing separately. 1040nr online filing free Another person can claim an exemption for you as a dependent on his or her tax return. 1040nr online filing free You cannot take the deduction even if the other person does not actually claim that exemption. 1040nr online filing free Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 1040nr online filing free 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. 1040nr online filing free More information on nonresident aliens can be found in Publication 519, U. 1040nr online filing free S. 1040nr online filing free Tax Guide for Aliens. 1040nr online filing free 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. 1040nr online filing free However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. 1040nr online filing free Table 19-2. 1040nr online filing free Tuition and Fees Deduction at a Glance Do not rely on this table alone. 1040nr online filing free Refer to the text for more details. 1040nr online filing free Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. 1040nr online filing free Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free Payments with borrowed funds. 1040nr online filing free   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 1040nr online filing free 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. 1040nr online filing free Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 1040nr online filing free Student withdraws from class(es). 1040nr online filing free   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 1040nr online filing free 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. 1040nr online filing free Eligible educational institution. 1040nr online filing free   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. 1040nr online filing free S. 1040nr online filing free Department of Education. 1040nr online filing free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr online filing free The educational institution should be able to tell you if it is an eligible educational institution. 1040nr online filing free   Certain educational institutions located outside the United States also participate in the U. 1040nr online filing free S. 1040nr online filing free Department of Education's Federal Student Aid (FSA) programs. 1040nr online filing free Academic period. 1040nr online filing free    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. 1040nr online filing free If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. 1040nr online filing free Related expenses. 1040nr online filing free   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. 1040nr online filing free Prepaid expenses. 1040nr online filing free   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. 1040nr online filing free See Academic period, earlier. 1040nr online filing free 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. 1040nr online filing free    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. 1040nr online filing free No Double Benefit Allowed You cannot do any of the following. 1040nr online filing free Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 1040nr online filing free 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. 1040nr online filing free 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). 1040nr online filing free 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. 1040nr online filing free See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. 1040nr online filing free Deduct qualified education expenses that have been paid with tax-free interest on U. 1040nr online filing free S. 1040nr online filing free savings bonds (Form 8815). 1040nr online filing free See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 1040nr online filing free Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. 1040nr online filing free See Adjustments to qualified education expenses, later. 1040nr online filing free Adjustments to qualified education expenses. 1040nr online filing free   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 1040nr online filing free The result is the amount of adjusted qualified education expenses for each student. 1040nr online filing free Tax-free educational assistance. 1040nr online filing free   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. 1040nr online filing free See Academic period, earlier. 1040nr online filing free   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. 1040nr online filing free Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. 1040nr online filing free 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. 1040nr online filing free 970, chapter 1. 1040nr online filing free 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. 1040nr online filing free 970, chapter 1. 1040nr online filing free 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. 1040nr online filing free For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. 1040nr online filing free 970. 1040nr online filing free Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. 1040nr online filing free 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). 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free Refunds. 1040nr online filing free   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. 1040nr online filing free See chapter 6 of Pub. 1040nr online filing free 970 for more information. 1040nr online filing free Some tax-free educational assistance received after 2013 may be treated as a refund. 1040nr online filing free See Tax-free educational assistance, earlier. 1040nr online filing free Refunds received in 2013. 1040nr online filing free    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. 1040nr online filing free Refunds received after 2013 but before your income tax return is filed. 1040nr online filing free   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. 1040nr online filing free Refunds received after 2013 and after your income tax return is filed. 1040nr online filing free   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. 1040nr online filing free See chapter 6 of Pub. 1040nr online filing free 970 for more information. 1040nr online filing free Coordination with Coverdell education savings accounts and qualified tuition programs. 1040nr online filing free    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). 1040nr online filing free 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. 1040nr online filing free Amounts that do not reduce qualified education expenses. 1040nr online filing free   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. 1040nr online filing free   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. 1040nr online filing free 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. 1040nr online filing free The use of the money is not restricted. 1040nr online filing free 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. 1040nr online filing free This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 1040nr online filing free Sports, games, hobbies, and noncredit courses. 1040nr online filing free   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. 1040nr online filing free However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 1040nr online filing free Comprehensive or bundled fees. 1040nr online filing free   Some eligible educational institutions combine all of their fees for an academic period into one amount. 1040nr online filing free 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. 1040nr online filing free 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. 1040nr online filing free See How Do You Figure the Deduction , later, for more information about Form 1098-T. 1040nr online filing free 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). 1040nr online filing free 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. 1040nr online filing free Table 19-3 summarizes who can claim the deduction. 1040nr online filing free 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. 1040nr online filing free For details on figuring your MAGI, see chapter 6 of Publication 970. 1040nr online filing free How Do You Figure the Deduction Figure the deduction using Form 8917. 1040nr online filing free To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. 1040nr online filing free 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. 1040nr online filing free To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. 1040nr online filing free Table 19-3. 1040nr online filing free Who Can Claim a Dependent's Expenses Do not rely on this table alone. 1040nr online filing free See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. 1040nr online filing free IF your dependent is an eligible student and you. 1040nr online filing free . 1040nr online filing free . 1040nr online filing free AND. 1040nr online filing free . 1040nr online filing free . 1040nr online filing free THEN. 1040nr online filing free . 1040nr online filing free . 1040nr online filing free 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. 1040nr online filing free Your dependent cannot take a deduction. 1040nr online filing free claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 1040nr online filing free do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 1040nr online filing free do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 1040nr online filing free 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. 1040nr online filing free If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 1040nr online filing free However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. 1040nr online filing free You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. 1040nr online filing free Eligible educator. 1040nr online filing free   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. 1040nr online filing free Qualified expenses. 1040nr online filing free   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. 1040nr online filing free An ordinary expense is one that is common and accepted in your educational field. 1040nr online filing free A necessary expense is one that is helpful and appropriate for your profession as an educator. 1040nr online filing free An expense does not have to be required to be considered necessary. 1040nr online filing free   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. 1040nr online filing free   You must reduce your qualified expenses by the following amounts. 1040nr online filing free Excludable U. 1040nr online filing free S. 1040nr online filing free series EE and I savings bond interest from Form 8815. 1040nr online filing free See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 1040nr online filing free Nontaxable qualified tuition program earnings or distributions. 1040nr online filing free See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. 1040nr online filing free Nontaxable distribution of earnings from a Coverdell education savings account. 1040nr online filing free See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. 1040nr online filing free Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. 1040nr online filing free Prev  Up  Next   Home   More Online Publications