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Amended 1040 Form

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Amended 1040 Form

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

EO Update is a periodic newsletter with information for tax-exempt organizations and tax practitioners - attorneys, accountants, and others - who represent them, from Exempt Organizations (Tax-Exempt and Government Entities) at the IRS.

 

Issue Highlights Release
Date
2014-6

 

  1. IRS phone forum scheduled March 27:Veterans Organizations: Help from the IRS on Key Rules
  2. Changes made to EO Select Check
  3. Exempt Organizations Business Master File Extract page updated
  4. Register for EO workshop
  5. Revenue Procedure 2014-22 posted
  6. IRS phone forum Q&As/presentations posted

 

 

3/20/2014

Browse the newsletter archive or subscribe to future editions.

 

Page Last Reviewed or Updated: 20-Mar-2014

The Amended 1040 Form

Amended 1040 form Index A Adjusted basis defined, Adjusted basis defined. Amended 1040 form Administrative or management activities, Administrative or management activities. Amended 1040 form Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Amended 1040 form Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Amended 1040 form Casualty losses, Casualty losses. Amended 1040 form Child and Adult Care Food Program reimbursements, Meals. Amended 1040 form Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Amended 1040 form (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Amended 1040 form Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Amended 1040 form Family daycare provider, Standard meal and snack rates. Amended 1040 form Meals, Meals. Amended 1040 form , Standard meal and snack rates. Amended 1040 form Regular use, Daycare Facility Standard meal and snack rates, Meals. Amended 1040 form , Standard meal and snack rates. Amended 1040 form Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Amended 1040 form Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Amended 1040 form Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Amended 1040 form Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Amended 1040 form Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Amended 1040 form Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Amended 1040 form Fair market value, Fair market value defined. Amended 1040 form Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Amended 1040 form Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Amended 1040 form Percentage table for 39-year nonresidential real property, Depreciation table. Amended 1040 form Permanent improvements, Permanent improvements. Amended 1040 form , Depreciating permanent improvements. Amended 1040 form Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Amended 1040 form Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Amended 1040 form Employees Adequately accounting to employer, Adequately accounting to employer. Amended 1040 form Casualty losses, Casualty losses. Amended 1040 form Mortgage interest, Deductible mortgage interest. Amended 1040 form Other expenses, Other expenses. Amended 1040 form Real estate taxes, Real estate taxes. Amended 1040 form Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Amended 1040 form Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Amended 1040 form Mortgage interest, Deductible mortgage interest. Amended 1040 form , Qualified mortgage insurance premiums. Amended 1040 form Real estate taxes, Real estate taxes. Amended 1040 form Related to tax-exempt income, Expenses related to tax-exempt income. Amended 1040 form Rent, Rent. Amended 1040 form Repairs, Repairs. Amended 1040 form Security system, Security system. Amended 1040 form Telephone, Telephone. Amended 1040 form Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Amended 1040 form Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Amended 1040 form Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Amended 1040 form Standard meal and snack rates, Standard meal and snack rates. Amended 1040 form Standard meal and snack rates (Table 3), Standard meal and snack rates. Amended 1040 form Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Amended 1040 form 1040, Schedule F, Casualty losses. Amended 1040 form 2106, Employees 4562, Reporting and recordkeeping requirements. Amended 1040 form 4684, Casualty losses. Amended 1040 form 8829, Actual Expenses, Casualty losses. Amended 1040 form , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Amended 1040 form Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Amended 1040 form Inventory, storage of, Storage of inventory or product samples. Amended 1040 form L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Amended 1040 form Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Amended 1040 form Years following the year placed in service, Years following the year placed in service. Amended 1040 form M MACRS percentage table 39-year nonresidential real property, Depreciation table. Amended 1040 form Meals, Meals. Amended 1040 form Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Amended 1040 form More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Amended 1040 form Mortgage interest, Deductible mortgage interest. Amended 1040 form , Qualified mortgage insurance premiums. Amended 1040 form P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Amended 1040 form Permanent improvements, Permanent improvements. Amended 1040 form , Depreciating permanent improvements. Amended 1040 form Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Amended 1040 form Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Amended 1040 form Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Amended 1040 form Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Amended 1040 form Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Amended 1040 form Regular use, Regular Use Reminders, Reminders Rent, Rent. Amended 1040 form Repairs, Repairs. Amended 1040 form Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Amended 1040 form S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Amended 1040 form Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Amended 1040 form Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Amended 1040 form Allowable area, Allowable area. Amended 1040 form Business expenses not related to use of the home, Business expenses not related to use of the home. Amended 1040 form Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Amended 1040 form More than one qualified business use, More than one qualified business use. Amended 1040 form Shared use, Shared use. Amended 1040 form Expenses deductible without regard to business use, Expenses deductible without regard to business use. Amended 1040 form No carryover of unallowed expenses, No deduction of carryover of actual expenses. Amended 1040 form Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Amended 1040 form Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Amended 1040 form Storage of inventory, Storage of inventory or product samples. Amended 1040 form T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Amended 1040 form Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Amended 1040 form Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Amended 1040 form Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Amended 1040 form W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications