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1040x Amended Tax Return Form

File 2011 Tax Return Online For FreeFederal And State Income Tax FormsCan You File Taxes On UnemploymentFile My State Tax Return Free1040x2014 1040ez FormForms 1040xWww Irs Gov 1040xWww Irs Gov Form1040aAmend My TaxesTaxes 2011Www.irs.gov/form1040x1040 Ez FormH&r Block Free State FileIrs Tax Form 10401040ez State Tax FormTaxslayer 2012Www 1040 ComIrs Tax FilingFree State Tax DownloadsTax Filing Extension Deadline 2012H&r Block 2011Free Taxes OnlineFile 2012 Taxes Late Online Free1040ezFree Federal Tax Forms 2011Federal 1040 Ez FormFile An Amended Tax Return For 20121040ez On LineAmend 2010 TaxesIrs 1040ez InstructionsFree State Tax Filings1040x Electronically File1040x Fillable FormFree Tax ExtentionFree Tax Preparation For UnemployedHow To File Amended Tax Return For 2011Where Can I File My Taxes Electronically For Free1040ez 2011 File OnlineIrs 2011 Tax Forms

1040x Amended Tax Return Form

1040x amended tax return form Index A Affiliated corporations, Aircraft used by affiliated corporations. 1040x amended tax return form Agri-biodiesel, defined, Agri-biodiesel. 1040x amended tax return form Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. 1040x amended tax return form Alaska, Transportation between the continental U. 1040x amended tax return form S. 1040x amended tax return form and Alaska or Hawaii. 1040x amended tax return form , Transportation within Alaska or Hawaii. 1040x amended tax return form , Alaska and Hawaii. 1040x amended tax return form Baggage, Excess baggage. 1040x amended tax return form Bonus tickets, Bonus tickets. 1040x amended tax return form Credits or refunds, Credits or refunds. 1040x amended tax return form Exemptions, Exemptions. 1040x amended tax return form Export, Exportation. 1040x amended tax return form Fixed-wing aircraft, Fixed-wing aircraft uses. 1040x amended tax return form Hawaii, Transportation between the continental U. 1040x amended tax return form S. 1040x amended tax return form and Alaska or Hawaii. 1040x amended tax return form , Transportation within Alaska or Hawaii. 1040x amended tax return form , Alaska and Hawaii. 1040x amended tax return form Helicopters, Certain helicopter uses. 1040x amended tax return form , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. 1040x amended tax return form Package tours, Package tours. 1040x amended tax return form Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. 1040x amended tax return form , Liability for tax. 1040x amended tax return form Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. 1040x amended tax return form Travel agency, Liability for tax. 1040x amended tax return form Uninterrupted international, Uninterrupted international air transportation. 1040x amended tax return form Aircraft, Fixed-wing aircraft uses. 1040x amended tax return form Affiliated corporations, Aircraft used by affiliated corporations. 1040x amended tax return form Small planes, Small aircraft. 1040x amended tax return form Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. 1040x amended tax return form 15). 1040x amended tax return form Alaska Air transportation taxes, Transportation between the continental U. 1040x amended tax return form S. 1040x amended tax return form and Alaska or Hawaii. 1040x amended tax return form Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. 1040x amended tax return form Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. 1040x amended tax return form Alternative fuel, defined, Other fuels. 1040x amended tax return form American Red Cross, International organizations and the American Red Cross. 1040x amended tax return form Answering service, Answering services. 1040x amended tax return form Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. 1040x amended tax return form Approved terminal, defined, Approved terminal or refinery. 1040x amended tax return form Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. 1040x amended tax return form B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. 1040x amended tax return form Blended taxable fuel, defined, Blended taxable fuel. 1040x amended tax return form Blender, defined, Blender. 1040x amended tax return form Blocked pump, Blocked pump. 1040x amended tax return form Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. 1040x amended tax return form 11). 1040x amended tax return form , Qualified blood collector organizations. 1040x amended tax return form Boats, In a boat engaged in commercial fishing (No. 1040x amended tax return form 4). 1040x amended tax return form Bonus tickets, Bonus tickets. 1040x amended tax return form Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. 1040x amended tax return form Bulk transfer/terminal system, defined, Bulk transfer/terminal system. 1040x amended tax return form Buses, In certain intercity and local buses (No. 1040x amended tax return form 5). 1040x amended tax return form , In a qualified local bus (No. 1040x amended tax return form 6). 1040x amended tax return form , In a school bus (No. 1040x amended tax return form 7). 1040x amended tax return form Tire tax, Qualifying intercity or local bus. 1040x amended tax return form C Cellulosic biofuel, Cellulosic biofuel. 1040x amended tax return form Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. 1040x amended tax return form Exemptions, Exemption from tax. 1040x amended tax return form Producer, Coal Production, Coal production. 1040x amended tax return form Selling price, Determining tonnage or selling price. 1040x amended tax return form Tax rates, Tax rates. 1040x amended tax return form Coin-operated telephones, Coin-operated telephones. 1040x amended tax return form Comments, Comments and suggestions. 1040x amended tax return form Commercial aviation, In commercial aviation (other than foreign trade). 1040x amended tax return form Commercial fishing, In a boat engaged in commercial fishing (No. 1040x amended tax return form 4). 1040x amended tax return form Commercial waterway transportation, Commercial waterway transportation. 1040x amended tax return form Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. 1040x amended tax return form Local telephone service, Local telephone service. 1040x amended tax return form Local-only service, Local-only service. 1040x amended tax return form Private communication service, Private communication service. 1040x amended tax return form Teletypewriter exchange service, Teletypewriter exchange service. 1040x amended tax return form Credit card purchases Aviation gasoline, Credit card purchases. 1040x amended tax return form Gasoline, Credit card purchases. 1040x amended tax return form Kerosene for use in aviation, Credit card purchases. 1040x amended tax return form Undyed diesel fuel, Credit Card Purchases. 1040x amended tax return form Undyed kerosene, Credit Card Purchases. 1040x amended tax return form Credit or refund Gas guzzler tax, Credit or refund. 1040x amended tax return form Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. 1040x amended tax return form Retail tax, Credits or refunds. 1040x amended tax return form Tire tax, Credit or refund. 1040x amended tax return form Vaccines, Credit or refund. 1040x amended tax return form Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. 1040x amended tax return form Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. 1040x amended tax return form Enterer, defined, Enterer. 1040x amended tax return form Entry, defined, Entry. 1040x amended tax return form Environmental taxes Credit or refund, Credits or refunds. 1040x amended tax return form Exceptions, Exceptions. 1040x amended tax return form Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. 1040x amended tax return form Exempt communication services American Red Cross, International organizations and the American Red Cross. 1040x amended tax return form Answering service, Answering services. 1040x amended tax return form Coin-operated telephones, Coin-operated telephones. 1040x amended tax return form Installation charges, Installation charges. 1040x amended tax return form International organizations, International organizations and the American Red Cross. 1040x amended tax return form Mobile radio telephone service, Mobile radio telephone service. 1040x amended tax return form News services, News services. 1040x amended tax return form Nonprofit educational organizations, Nonprofit educational organizations. 1040x amended tax return form Nonprofit hospitals, Nonprofit hospitals. 1040x amended tax return form Private communication service, Private communication service. 1040x amended tax return form Qualified blood collector organizations, Qualified blood collector organizations. 1040x amended tax return form Radio broadcasts, News services. 1040x amended tax return form Security systems, Telephone-operated security systems. 1040x amended tax return form Exempt sales, heavy trucks, Sales exempt from tax. 1040x amended tax return form Exemptions Air transportation taxes, Exemptions. 1040x amended tax return form Bonus tickets, Bonus tickets. 1040x amended tax return form Coal, Exemption from tax. 1040x amended tax return form Communications taxes, Exemptions Federal government, Federal, state, and local government. 1040x amended tax return form Fixed-wing aircraft, Fixed-wing aircraft uses. 1040x amended tax return form For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. 1040x amended tax return form Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. 1040x amended tax return form Military personnel, Military personnel on international trips. 1040x amended tax return form Nonprofit educational organizations, Federal, state, and local government. 1040x amended tax return form , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. 1040x amended tax return form , Exemptions Taxable tires, Tires exempt from tax. 1040x amended tax return form Vessel supplies, Exemptions Export, Export (No. 1040x amended tax return form 3). 1040x amended tax return form Exported taxable fuel, Exported taxable fuel. 1040x amended tax return form F Farming, On a farm for farming purposes (No. 1040x amended tax return form 1). 1040x amended tax return form Federal government, Federal, state, and local government. 1040x amended tax return form Fishing, In a boat engaged in commercial fishing (No. 1040x amended tax return form 4). 1040x amended tax return form Fishing rods and fishing poles. 1040x amended tax return form , Fishing rods and fishing poles. 1040x amended tax return form Fishing tackle boxes, Fishing tackle boxes. 1040x amended tax return form Fixed-wing aircraft, Fixed-wing aircraft uses. 1040x amended tax return form Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. 1040x amended tax return form 9). 1040x amended tax return form Form 1363, Exportation. 1040x amended tax return form 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. 1040x amended tax return form , Attachments to Form 720. 1040x amended tax return form 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. 1040x amended tax return form 720, Claiming A Refund, Form 6197. 1040x amended tax return form , Filing Form 720 720X, Form 720X. 1040x amended tax return form 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. 1040x amended tax return form Due dates, Due dates. 1040x amended tax return form Final return, Final return. 1040x amended tax return form Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. 1040x amended tax return form Gas guzzler tax Automobiles, Automobiles. 1040x amended tax return form Credit or refund, Credit or refund. 1040x amended tax return form Limousines, Automobiles. 1040x amended tax return form Vehicles not subject to tax, Vehicles not subject to tax. 1040x amended tax return form Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. 1040x amended tax return form H Hawaii, air transportation taxes, Transportation between the continental U. 1040x amended tax return form S. 1040x amended tax return form and Alaska or Hawaii. 1040x amended tax return form Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. 1040x amended tax return form Further manufacture, Further manufacture. 1040x amended tax return form Installment sales, Installment sales. 1040x amended tax return form Parts or accessories, Parts or accessories. 1040x amended tax return form Presumptive retail sales price, Presumptive retail sales price. 1040x amended tax return form Related persons, Related person. 1040x amended tax return form Separate purchases, Separate purchase. 1040x amended tax return form Tax base, Determination of tax base. 1040x amended tax return form Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. 1040x amended tax return form Help (see Tax help) Highway vehicle, Highway vehicle. 1040x amended tax return form , In a highway vehicle owned by the United States that is not used on a highway (No. 1040x amended tax return form 12). 1040x amended tax return form Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. 1040x amended tax return form I Identifying number, Taxpayer identification number. 1040x amended tax return form Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. 1040x amended tax return form 5). 1040x amended tax return form Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. 1040x amended tax return form Local-only service, Local-only service. 1040x amended tax return form M Manufacturer, defined, Manufacturer. 1040x amended tax return form Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. 1040x amended tax return form Lease payments, Partial payments. 1040x amended tax return form Partial payments, Partial payments. 1040x amended tax return form Registration, Registration requirements. 1040x amended tax return form Related person, Related person. 1040x amended tax return form Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. 1040x amended tax return form Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. 1040x amended tax return form Military aircraft, In military aircraft (No. 1040x amended tax return form 16). 1040x amended tax return form Mobile radio telephone service, Mobile radio telephone service. 1040x amended tax return form N News services, News services. 1040x amended tax return form Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. 1040x amended tax return form 13). 1040x amended tax return form Nonprofit educational organization use and state use, Nonprofit educational organization and state use. 1040x amended tax return form Nonprofit educational organizations, Nonprofit educational organizations. 1040x amended tax return form , Federal, state, and local government. 1040x amended tax return form Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. 1040x amended tax return form 2). 1040x amended tax return form Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. 1040x amended tax return form Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. 1040x amended tax return form Dyed kerosene, Penalty. 1040x amended tax return form Pipeline operator, defined, Pipeline operator. 1040x amended tax return form Position holder, defined, Position holder. 1040x amended tax return form Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. 1040x amended tax return form 6). 1040x amended tax return form R Rack, defined, Rack. 1040x amended tax return form Radio broadcasts, News services. 1040x amended tax return form Records, Refiner, defined, Refiner. 1040x amended tax return form Refinery, defined, Refinery. 1040x amended tax return form Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040x amended tax return form Registrant, Taxable fuel registrant. 1040x amended tax return form Registrant, defined, Registrant. 1040x amended tax return form Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. 1040x amended tax return form Sport fishing equipment, Related person. 1040x amended tax return form Removal, defined, Removal. 1040x amended tax return form Retail tax Credits or refunds, Credits or refunds. 1040x amended tax return form Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. 1040x amended tax return form S Sale, defined, Sale. 1040x amended tax return form Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. 1040x amended tax return form Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. 1040x amended tax return form Cost of transportation, Manufacturers taxes based on sale price. 1040x amended tax return form Delivery costs, Manufacturers taxes based on sale price. 1040x amended tax return form Discounts, Manufacturers taxes based on sale price. 1040x amended tax return form Installation costs, Manufacturers taxes based on sale price. 1040x amended tax return form Insurance costs, Manufacturers taxes based on sale price. 1040x amended tax return form Local advertising charges, Manufacturers taxes based on sale price. 1040x amended tax return form Manufacturers excise tax, Manufacturers taxes based on sale price. 1040x amended tax return form Rebates, Manufacturers taxes based on sale price. 1040x amended tax return form Retail dealer preparation costs, Manufacturers taxes based on sale price. 1040x amended tax return form Warranty charges, Manufacturers taxes based on sale price. 1040x amended tax return form School bus, In a school bus (No. 1040x amended tax return form 7). 1040x amended tax return form Second generation biofuel, Second generation biofuel. 1040x amended tax return form Security systems, Telephone-operated security systems. 1040x amended tax return form Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. 1040x amended tax return form Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. 1040x amended tax return form State and local governments, Federal, state, and local government. 1040x amended tax return form State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040x amended tax return form 14). 1040x amended tax return form State or nonprofit educational organization use, Sales by registered ultimate vendors. 1040x amended tax return form State use, Registered ultimate vendor (state use). 1040x amended tax return form , State use. 1040x amended tax return form State, defined, State. 1040x amended tax return form Suggestions, Comments and suggestions. 1040x amended tax return form T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. 1040x amended tax return form Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. 1040x amended tax return form Electric outboard motor, Electric outboard boat motors. 1040x amended tax return form International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. 1040x amended tax return form Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. 1040x amended tax return form Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. 1040x amended tax return form Teletypewriter exchange service, Teletypewriter exchange service. 1040x amended tax return form Terminal operator, defined, Terminal operator. 1040x amended tax return form Terminal, defined, Terminal. 1040x amended tax return form Throughputter, defined, Throughputter. 1040x amended tax return form Tires Credit against heavy truck tax, Tire credit. 1040x amended tax return form Credit or refund of tax, Credit or refund. 1040x amended tax return form Train, Use in a train. 1040x amended tax return form Train (Diesel-powered), Diesel-powered train. 1040x amended tax return form Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. 1040x amended tax return form TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. 1040x amended tax return form , Two-party exchanges. 1040x amended tax return form U Ultimate purchaser, Ultimate purchaser. 1040x amended tax return form Uninterrupted international air transportation, Uninterrupted international air transportation. 1040x amended tax return form , Military personnel on international trips. 1040x amended tax return form Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040x amended tax return form 8). 1040x amended tax return form Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. 1040x amended tax return form Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. 1040x amended tax return form Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. 1040x amended tax return form Law enforcement, Vehicles not subject to tax. 1040x amended tax return form Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040x amended tax return form Vessel operator, defined, Vessel operator. 1040x amended tax return form W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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The 1040x Amended Tax Return Form

1040x amended tax return form 19. 1040x amended tax return form   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. 1040x amended tax return form This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. 1040x amended tax return form Table 19-1 summarizes the features of the student loan interest deduction. 1040x amended tax return form Table 19-1. 1040x amended tax return form Student Loan Interest Deduction at a Glance Do not rely on this table alone. 1040x amended tax return form Refer to the text for more details. 1040x amended tax return form Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form Time limit on deduction You can deduct interest paid during the remaining period of your student loan. 1040x amended tax return form Phaseout The amount of your deduction depends on your income level. 1040x amended tax return form Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. 1040x amended tax return form It includes both required and voluntary interest payments. 1040x amended tax return form 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. 1040x amended tax return form Loans from the following sources are not qualified student loans. 1040x amended tax return form A related person. 1040x amended tax return form A qualified employer plan. 1040x amended tax return form Exceptions. 1040x amended tax return form   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. 1040x amended tax return form An individual can be your dependent even if you are the dependent of another taxpayer. 1040x amended tax return form An individual can be your dependent even if the individual files a joint return with a spouse. 1040x amended tax return form 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). 1040x amended tax return form    Reasonable period of time. 1040x amended tax return form   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. 1040x amended tax return form   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. 1040x amended tax return form The expenses relate to a specific academic period. 1040x amended tax return form 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. 1040x amended tax return form   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. 1040x amended tax return form Academic period. 1040x amended tax return form   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. 1040x amended tax return form 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. 1040x amended tax return form Eligible student. 1040x amended tax return form   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. 1040x amended tax return form Enrolled at least half-time. 1040x amended tax return form   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. 1040x amended tax return form   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. 1040x amended tax return form However, the standard may not be lower than any of those established by the U. 1040x amended tax return form S. 1040x amended tax return form Department of Education under the Higher Education Act of 1965. 1040x amended tax return form Related person. 1040x amended tax return form   You cannot deduct interest on a loan you get from a related person. 1040x amended tax return form Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. 1040x amended tax return form ), Your lineal descendants (children, grandchildren, etc. 1040x amended tax return form ), and Certain corporations, partnerships, trusts, and exempt organizations. 1040x amended tax return form Qualified employer plan. 1040x amended tax return form   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. 1040x amended tax return form 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. 1040x amended tax return form They include amounts paid for the following items. 1040x amended tax return form Tuition and fees. 1040x amended tax return form Room and board. 1040x amended tax return form Books, supplies, and equipment. 1040x amended tax return form Other necessary expenses (such as transportation). 1040x amended tax return form 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. 1040x amended tax return form Eligible educational institution. 1040x amended tax return form   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. 1040x amended tax return form S. 1040x amended tax return form Department of Education. 1040x amended tax return form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040x amended tax return form   Certain educational institutions located outside the United States also participate in the U. 1040x amended tax return form S. 1040x amended tax return form Department of Education's Federal Student Aid (FSA) programs. 1040x amended tax return form   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. 1040x amended tax return form   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. 1040x amended tax return form The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. 1040x amended tax return form    The educational institution should be able to tell you if it is an eligible educational institution. 1040x amended tax return form Adjustments to qualified education expenses. 1040x amended tax return form   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). 1040x amended tax return form See chapter 4 of Publication 970 for details. 1040x amended tax return form 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. 1040x amended tax return form Loan origination fee. 1040x amended tax return form   In general, this is a one-time fee charged by the lender when a loan is made. 1040x amended tax return form 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. 1040x amended tax return form A loan origination fee treated as interest accrues over the life of the loan. 1040x amended tax return form Capitalized interest. 1040x amended tax return form    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. 1040x amended tax return form Interest on revolving lines of credit. 1040x amended tax return form   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. 1040x amended tax return form See Qualified Education Expenses , earlier. 1040x amended tax return form Interest on refinanced student loans. 1040x amended tax return form   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. 1040x amended tax return form 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. 1040x amended tax return form Voluntary interest payments. 1040x amended tax return form   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. 1040x amended tax return form Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. 1040x amended tax return form Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. 1040x amended tax return form Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. 1040x amended tax return form 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. 1040x amended tax return form For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. 1040x amended tax return form Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. 1040x amended tax return form Your filing status is any filing status except married filing separately. 1040x amended tax return form No one else is claiming an exemption for you on his or her tax return. 1040x amended tax return form You are legally obligated to pay interest on a qualified student loan. 1040x amended tax return form You paid interest on a qualified student loan. 1040x amended tax return form Interest paid by others. 1040x amended tax return form   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. 1040x amended tax return form See chapter 4 of Publication 970 for more information. 1040x amended tax return form 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). 1040x amended tax return form 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. 1040x amended tax return form 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). 1040x amended tax return form 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). 1040x amended tax return form For details on figuring your MAGI, see chapter 4 of Publication 970. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. 1040x amended tax return form However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. 1040x amended tax return form For information on allocating payments between interest and principal, see chapter 4 of Publication 970. 1040x amended tax return form To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. 1040x amended tax return form 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). 1040x amended tax return form 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. 1040x amended tax return form The qualified expenses must be for higher education, as explained later under What Expenses Qualify . 1040x amended tax return form The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 1040x amended tax return form Table 19-2 summarizes the features of the tuition and fees deduction. 1040x amended tax return form You may be able to take a credit for your education expenses instead of a deduction. 1040x amended tax return form You can choose the one that will give you the lower tax. 1040x amended tax return form See chapter 35, Education Credits, for details about the credits. 1040x amended tax return form Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 1040x amended tax return form Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 1040x amended tax return form 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. 1040x amended tax return form You paid the education expenses for an eligible student. 1040x amended tax return form The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. 1040x amended tax return form Qualified education expenses are defined under What Expenses Qualify . 1040x amended tax return form Eligible students are defined later under Who Is an Eligible Student . 1040x amended tax return form Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 1040x amended tax return form Your filing status is married filing separately. 1040x amended tax return form Another person can claim an exemption for you as a dependent on his or her tax return. 1040x amended tax return form You cannot take the deduction even if the other person does not actually claim that exemption. 1040x amended tax return form Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 1040x amended tax return form 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. 1040x amended tax return form More information on nonresident aliens can be found in Publication 519, U. 1040x amended tax return form S. 1040x amended tax return form Tax Guide for Aliens. 1040x amended tax return form 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. 1040x amended tax return form However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. 1040x amended tax return form Table 19-2. 1040x amended tax return form Tuition and Fees Deduction at a Glance Do not rely on this table alone. 1040x amended tax return form Refer to the text for more details. 1040x amended tax return form Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. 1040x amended tax return form Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form Payments with borrowed funds. 1040x amended tax return form   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 1040x amended tax return form 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. 1040x amended tax return form Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 1040x amended tax return form Student withdraws from class(es). 1040x amended tax return form   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 1040x amended tax return form 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. 1040x amended tax return form Eligible educational institution. 1040x amended tax return form   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. 1040x amended tax return form S. 1040x amended tax return form Department of Education. 1040x amended tax return form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040x amended tax return form The educational institution should be able to tell you if it is an eligible educational institution. 1040x amended tax return form   Certain educational institutions located outside the United States also participate in the U. 1040x amended tax return form S. 1040x amended tax return form Department of Education's Federal Student Aid (FSA) programs. 1040x amended tax return form Academic period. 1040x amended tax return form    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. 1040x amended tax return form If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. 1040x amended tax return form Related expenses. 1040x amended tax return form   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. 1040x amended tax return form Prepaid expenses. 1040x amended tax return form   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. 1040x amended tax return form See Academic period, earlier. 1040x amended tax return form 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. 1040x amended tax return form    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. 1040x amended tax return form No Double Benefit Allowed You cannot do any of the following. 1040x amended tax return form Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 1040x amended tax return form 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. 1040x amended tax return form 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). 1040x amended tax return form 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. 1040x amended tax return form See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. 1040x amended tax return form Deduct qualified education expenses that have been paid with tax-free interest on U. 1040x amended tax return form S. 1040x amended tax return form savings bonds (Form 8815). 1040x amended tax return form See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 1040x amended tax return form Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. 1040x amended tax return form See Adjustments to qualified education expenses, later. 1040x amended tax return form Adjustments to qualified education expenses. 1040x amended tax return form   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 1040x amended tax return form The result is the amount of adjusted qualified education expenses for each student. 1040x amended tax return form Tax-free educational assistance. 1040x amended tax return form   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. 1040x amended tax return form See Academic period, earlier. 1040x amended tax return form   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. 1040x amended tax return form Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. 1040x amended tax return form 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. 1040x amended tax return form 970, chapter 1. 1040x amended tax return form 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. 1040x amended tax return form 970, chapter 1. 1040x amended tax return form 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. 1040x amended tax return form For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. 1040x amended tax return form 970. 1040x amended tax return form Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. 1040x amended tax return form 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). 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form Refunds. 1040x amended tax return form   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. 1040x amended tax return form See chapter 6 of Pub. 1040x amended tax return form 970 for more information. 1040x amended tax return form Some tax-free educational assistance received after 2013 may be treated as a refund. 1040x amended tax return form See Tax-free educational assistance, earlier. 1040x amended tax return form Refunds received in 2013. 1040x amended tax return form    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. 1040x amended tax return form Refunds received after 2013 but before your income tax return is filed. 1040x amended tax return form   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. 1040x amended tax return form Refunds received after 2013 and after your income tax return is filed. 1040x amended tax return form   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. 1040x amended tax return form See chapter 6 of Pub. 1040x amended tax return form 970 for more information. 1040x amended tax return form Coordination with Coverdell education savings accounts and qualified tuition programs. 1040x amended tax return form    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). 1040x amended tax return form 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. 1040x amended tax return form Amounts that do not reduce qualified education expenses. 1040x amended tax return form   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. 1040x amended tax return form   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. 1040x amended tax return form 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. 1040x amended tax return form The use of the money is not restricted. 1040x amended tax return form 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. 1040x amended tax return form This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 1040x amended tax return form Sports, games, hobbies, and noncredit courses. 1040x amended tax return form   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. 1040x amended tax return form However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 1040x amended tax return form Comprehensive or bundled fees. 1040x amended tax return form   Some eligible educational institutions combine all of their fees for an academic period into one amount. 1040x amended tax return form 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. 1040x amended tax return form 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. 1040x amended tax return form See How Do You Figure the Deduction , later, for more information about Form 1098-T. 1040x amended tax return form 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). 1040x amended tax return form 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. 1040x amended tax return form Table 19-3 summarizes who can claim the deduction. 1040x amended tax return form 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. 1040x amended tax return form For details on figuring your MAGI, see chapter 6 of Publication 970. 1040x amended tax return form How Do You Figure the Deduction Figure the deduction using Form 8917. 1040x amended tax return form To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. 1040x amended tax return form 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. 1040x amended tax return form To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. 1040x amended tax return form Table 19-3. 1040x amended tax return form Who Can Claim a Dependent's Expenses Do not rely on this table alone. 1040x amended tax return form See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. 1040x amended tax return form IF your dependent is an eligible student and you. 1040x amended tax return form . 1040x amended tax return form . 1040x amended tax return form AND. 1040x amended tax return form . 1040x amended tax return form . 1040x amended tax return form THEN. 1040x amended tax return form . 1040x amended tax return form . 1040x amended tax return form 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. 1040x amended tax return form Your dependent cannot take a deduction. 1040x amended tax return form claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 1040x amended tax return form do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 1040x amended tax return form do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 1040x amended tax return form 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. 1040x amended tax return form If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 1040x amended tax return form However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. 1040x amended tax return form You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. 1040x amended tax return form Eligible educator. 1040x amended tax return form   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. 1040x amended tax return form Qualified expenses. 1040x amended tax return form   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. 1040x amended tax return form An ordinary expense is one that is common and accepted in your educational field. 1040x amended tax return form A necessary expense is one that is helpful and appropriate for your profession as an educator. 1040x amended tax return form An expense does not have to be required to be considered necessary. 1040x amended tax return form   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. 1040x amended tax return form   You must reduce your qualified expenses by the following amounts. 1040x amended tax return form Excludable U. 1040x amended tax return form S. 1040x amended tax return form series EE and I savings bond interest from Form 8815. 1040x amended tax return form See Figuring the Tax-Free Amount in chapter 10 of Publication 970. 1040x amended tax return form Nontaxable qualified tuition program earnings or distributions. 1040x amended tax return form See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. 1040x amended tax return form Nontaxable distribution of earnings from a Coverdell education savings account. 1040x amended tax return form See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. 1040x amended tax return form Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. 1040x amended tax return form Prev  Up  Next   Home   More Online Publications