File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

E File Your State Taxes For Free

2010 1040 Tax Form2011 Taxact1040 Ez TaxesAmended Tax Return FormAmending My 2010 Tax Return1040ez Tax FilingHow To Amend TaxesForm1040x2012 Income Tax Forms 1040ezFile Taxes Online Free 20122010 E File TaxesWww Handrblock ComHr Block Free File2012 Ez FormAmend Federal Tax Return 2011H&r Block Free2013 Amended Tax Return FormState Tax Forms 1040Free Tax Preparation MilitaryQuicktaxHow To File A 1040x OnlineFederal Income Tax Forms 1040ezIrs Forms 1040xHow Do You File An Amended Tax ReturnFree Filing State Taxes2006 Federal Tax FormsIrs Amendment FormSearch Freetaxusa1040 X 2011File Free Tax Extension2011 Federal Tax FormsFree Income Tax Filing2012 Tax Form 1040 Ez2012 Income Tax Form 1040Free Tax ServiceFreetaxusa2010Pa 1040xHow To Amend Taxes OnlineIrs 1040 FormFile My 2009 Taxes Online Free

E File Your State Taxes For Free

E file your state taxes for free 5. E file your state taxes for free   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. E file your state taxes for free However, if you fulfill certain requirements, two types of student loan assistance may be tax free. E file your state taxes for free The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. E file your state taxes for free Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. E file your state taxes for free This section describes the requirements for tax-free treatment of canceled student loans. E file your state taxes for free Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. E file your state taxes for free The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. E file your state taxes for free See Exception, later. E file your state taxes for free Eligible educational institution. E file your state taxes for free   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. E file your state taxes for free Qualified lenders. E file your state taxes for free   These include the following. E file your state taxes for free The United States, or an instrumentality thereof. E file your state taxes for free A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. E file your state taxes for free A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. E file your state taxes for free An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. E file your state taxes for free   Occupations with unmet needs include medicine, nursing, teaching, and law. E file your state taxes for free Section 501(c)(3) organization. E file your state taxes for free   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. E file your state taxes for free Charitable. E file your state taxes for free Religious. E file your state taxes for free Educational. E file your state taxes for free Scientific. E file your state taxes for free Literary. E file your state taxes for free Testing for public safety. E file your state taxes for free Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). E file your state taxes for free The prevention of cruelty to children or animals. E file your state taxes for free Exception. E file your state taxes for free   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. E file your state taxes for free Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. E file your state taxes for free The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. E file your state taxes for free Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). E file your state taxes for free A state education loan repayment program eligible for funds under the Public Health Service Act. E file your state taxes for free Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). E file your state taxes for free You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. E file your state taxes for free Prev  Up  Next   Home   More Online Publications
Español

Help

USA.gov is the official U.S. portal to federal, state, local, tribal, and international government information and services. We offer several features to help you find what you want quickly and easily. If you're looking for personal government assistance, please see the USA.gov Benefits, Grants, and Financial Assistance page.


The E File Your State Taxes For Free

E file your state taxes for free Publication 970 - Additional Material Table of Contents AppendicesAppendix A. E file your state taxes for free Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. E file your state taxes for free Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. E file your state taxes for free Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. E file your state taxes for free It is intended only as a guide. E file your state taxes for free Look in this publication for more complete information. E file your state taxes for free   Appendix A. E file your state taxes for free Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). E file your state taxes for free Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. E file your state taxes for free Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. E file your state taxes for free Sean enrolled as a full-time graduate student in August 2013 at California State College. E file your state taxes for free He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. E file your state taxes for free His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. E file your state taxes for free Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. E file your state taxes for free In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. E file your state taxes for free California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. E file your state taxes for free California State College reports amounts billed in 2013 instead of amounts paid during 2013. E file your state taxes for free In completing Form 8863, the Joneses use the amounts they paid. E file your state taxes for free Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. E file your state taxes for free Dave and Valerie figure their education credits by completing Form 8863. E file your state taxes for free They begin Form 8863 on page 2 before completing Part I on page 1. E file your state taxes for free Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. E file your state taxes for free The Joneses decide to complete Part III for Carey first, as shown later. E file your state taxes for free They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. E file your state taxes for free The Joneses complete a separate Part III for their son Sean. E file your state taxes for free They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. E file your state taxes for free They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. E file your state taxes for free Once they have completed Part III for each student, they figure their credits. E file your state taxes for free The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. E file your state taxes for free They enter the amount from line 8, $1,000, on line 66 of their Form 1040. E file your state taxes for free The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). E file your state taxes for free They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. E file your state taxes for free They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. E file your state taxes for free The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. E file your state taxes for free The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. E file your state taxes for free They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. E file your state taxes for free This image is too large to be displayed in the current screen. E file your state taxes for free Please click the link to view the image. E file your state taxes for free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. E file your state taxes for free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. E file your state taxes for free Less adjustments:     a. E file your state taxes for free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. E file your state taxes for free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. E file your state taxes for free Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. E file your state taxes for free Total adjustments (add lines 2a, 2b, and 2c) 0 4. E file your state taxes for free Adjusted qualified education expenses. E file your state taxes for free Subtract line 3 from line 1. E file your state taxes for free If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. E file your state taxes for free Please click the link to view the image. E file your state taxes for free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. E file your state taxes for free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. E file your state taxes for free Less adjustments:     a. E file your state taxes for free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. E file your state taxes for free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. E file your state taxes for free Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. E file your state taxes for free Total adjustments (add lines 2a, 2b, and 2c) 0 4. E file your state taxes for free Adjusted qualified education expenses. E file your state taxes for free Subtract line 3 from line 1. E file your state taxes for free If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. E file your state taxes for free Enter the amount from Form 8863, line 18 1. E file your state taxes for free 1,190 2. E file your state taxes for free Enter the amount from Form 8863, line 9 2. E file your state taxes for free 1,500 3. E file your state taxes for free Add lines 1 and 2 3. E file your state taxes for free 2,690 4. E file your state taxes for free Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. E file your state taxes for free 1,000 5. E file your state taxes for free Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. E file your state taxes for free 0 6. E file your state taxes for free Subtract line 5 from line 4 6. E file your state taxes for free 1,000 7. E file your state taxes for free   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. E file your state taxes for free 1,000 This image is too large to be displayed in the current screen. E file your state taxes for free Please click the link to view the image. E file your state taxes for free Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. E file your state taxes for free Please click the link to view the image. E file your state taxes for free Carey Jones page 2 This image is too large to be displayed in the current screen. E file your state taxes for free Please click the link to view the image. E file your state taxes for free Filled-in Form 8863 Jones page 2 Appendix B. E file your state taxes for free Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. E file your state taxes for free See the text for definitions and details. E file your state taxes for free Do not rely on this chart alone. E file your state taxes for free    Caution:You generally cannot claim more than one benefit for the same education expense. E file your state taxes for free   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. E file your state taxes for free    40% of the credit may be refundable (limited to $1,000 per student). E file your state taxes for free Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. E file your state taxes for free , that must be paid to the educational institution, etc. E file your state taxes for free , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. E file your state taxes for free   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. E file your state taxes for free Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. E file your state taxes for free For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. E file your state taxes for free For each term listed below that has more than one definition, the definition for each education benefit is listed. E file your state taxes for free Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. E file your state taxes for free If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. E file your state taxes for free Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. E file your state taxes for free They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. E file your state taxes for free For information on a specific benefit, see the appropriate chapter in this publication. E file your state taxes for free Candidate for a degree:   A student who meets either of the following requirements. E file your state taxes for free Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. E file your state taxes for free Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. E file your state taxes for free Eligible educational institution:    American opportunity credit. E file your state taxes for free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. E file your state taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. E file your state taxes for free Coverdell education savings account (ESA). E file your state taxes for free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. E file your state taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. E file your state taxes for free Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. E file your state taxes for free Education savings bond program. E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free IRA, early distributions from. E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free Lifetime learning credit. E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free Qualified tuition program (QTP). E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free Scholarships and fellowships. E file your state taxes for free An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. E file your state taxes for free Student loan, cancellation of. E file your state taxes for free Same as Scholarships and fellowships in this category. E file your state taxes for free Student loan interest deduction. E file your state taxes for free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. E file your state taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. E file your state taxes for free Also included is an institution that conducts 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. E file your state taxes for free Tuition and fees deduction. E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free Eligible student:    American opportunity credit. E file your state taxes for free A student who meets all of the following requirements for the tax year for which the credit is being determined. E file your state taxes for free Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. E file your state taxes for free Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). E file your state taxes for free For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. E file your state taxes for free Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. E file your state taxes for free Lifetime learning credit. E file your state taxes for free A student who is enrolled in one or more courses at an eligible educational institution. E file your state taxes for free Student loan interest deduction. E file your state taxes for free A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. E file your state taxes for free Tuition and fees deduction. E file your state taxes for free A student who is enrolled in one or more courses at an eligible educational institution. E file your state taxes for free Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. E file your state taxes for free Modified adjusted gross income (MAGI):    American opportunity credit. E file your state taxes for free Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. E file your state taxes for free Coverdell education savings account (ESA). E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free Education savings bond program. E file your state taxes for free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. E file your state taxes for free Lifetime learning credit. E file your state taxes for free Same as American opportunity credit in this category. E file your state taxes for free Student loan interest deduction. E file your state taxes for free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. E file your state taxes for free Tuition and fees deduction. E file your state taxes for free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. E file your state taxes for free Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. E file your state taxes for free Qualified education expenses:   See pertinent chapter for specific items. E file your state taxes for free    American opportunity credit. E file your state taxes for free Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. E file your state taxes for free Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. E file your state taxes for free Does not include expenses for room and board. E file your state taxes for free Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. E file your state taxes for free Coverdell education savings account (ESA). E file your state taxes for free Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. E file your state taxes for free Many specialized expenses included for K–12. E file your state taxes for free Also includes expenses for special needs services and contribution to qualified tuition program (QTP). E file your state taxes for free Education savings bond program. E file your state taxes for free Tuition and fees required to enroll at or attend an eligible educational institution. E file your state taxes for free Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). E file your state taxes for free Does not include expenses for room and board. E file your state taxes for free Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. E file your state taxes for free IRA, early distributions from. E file your state taxes for free Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. E file your state taxes for free Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. E file your state taxes for free Lifetime learning credit. E file your state taxes for free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. E file your state taxes for free Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. E file your state taxes for free Does not include expenses for room and board. E file your state taxes for free Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. E file your state taxes for free Qualified tuition program (QTP). E file your state taxes for free Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. E file your state taxes for free Includes expenses for special needs services and computer access. E file your state taxes for free Scholarships and fellowships. E file your state taxes for free Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. E file your state taxes for free Course-related items must be required of all students in the course of instruction. E file your state taxes for free Student loan interest deduction. E file your state taxes for free Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). E file your state taxes for free Tuition and fees deduction. E file your state taxes for free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. E file your state taxes for free Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. E file your state taxes for free Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. E file your state taxes for free To include as tax on your current year's return an amount allowed as a credit in a prior year. E file your state taxes for free Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. E file your state taxes for free Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. E file your state taxes for free Prev  Up  Next   Home   More Online Publications