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File amendment Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. File amendment , Students, teachers, and researchers. File amendment A Accuracy-related penalties, Accuracy-related penalty. File amendment Additional Medicare Tax, Additional Medicare Tax. File amendment , Additional Medicare Tax. File amendment Adoption credit Dual-status alien, Adoption credit. File amendment Nonresident alien, Adoption credit. File amendment Resident alien, Adoption credit. File amendment Agricultural workers, Agricultural workers. File amendment , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. File amendment Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. File amendment S. File amendment possessions. File amendment , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. File amendment Source rule, Pensions and Annuities Asset-use test, Asset-use test. File amendment Assistance (see Tax help) Athletes, professional, Professional athletes. File amendment Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. File amendment Beneficiary of estate or trust, Beneficiary of an estate or trust. File amendment Business expenses, ordinary and necessary, Ordinary and necessary business expenses. File amendment Business operations, Business operations. File amendment Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. File amendment S. File amendment , Trade or Business in the United States Business-activities test, Business-activities test. File amendment C Canada Commuters, Regular commuters from Canada or Mexico. File amendment Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). File amendment Residents of, Residents of Mexico or Canada or U. File amendment S. File amendment nationals. File amendment Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. File amendment Withholding tax, U. File amendment S. File amendment nationals or residents of Canada, Mexico, or South Korea. File amendment Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. File amendment Central withholding agreements, Central withholding agreements. File amendment Charitable contributions, Charitable contributions. File amendment Child and dependent care credit Dual-status alien, Child and dependent care credit. File amendment Nonresident alien, Child and dependent care credit. File amendment Resident alien, Child and dependent care credit. File amendment Child tax credit Resident alien, Child tax credit. File amendment , Child tax credit. File amendment , Child tax credit. File amendment Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. File amendment Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. File amendment Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. File amendment Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. File amendment Resident alien, Credit for the elderly or the disabled. File amendment Credits against tax Child and dependent care credit, Child and dependent care credit. File amendment , Child and dependent care credit. File amendment Child tax credit, Child tax credit. File amendment , Child tax credit. File amendment , Child tax credit. File amendment Credit for the elderly or the disabled, 6) Tax credits. File amendment Dual-status alien, Credits Earned income credit, Earned income credit. File amendment , 6) Tax credits. File amendment Education credits, Education credits. File amendment , Education credits. File amendment , 6) Tax credits. File amendment Excess social security tax withheld, Excess social security tax withheld. File amendment Foreign tax credit, Foreign tax credit. File amendment , Foreign tax credit. File amendment Hope credit, Education credits. File amendment , Education credits. File amendment Lifetime learning credit, Education credits. File amendment , Education credits. File amendment Retirement savings contributions, Retirement savings contributions credit. File amendment , Retirement savings contributions credit. File amendment , Retirement savings contributions credit. File amendment Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File amendment Tax withheld at source, Tax withheld at the source. File amendment Tax withheld on partnership income, Tax withheld on partnership income. File amendment Withholding from wages, Withholding from wages. File amendment Crew members Alien status, Crew members. File amendment Compensation, Crew members. File amendment Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. File amendment Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. File amendment Depreciable property, Depreciable property. File amendment Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. File amendment Dividends, U. File amendment S. File amendment source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. File amendment Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. File amendment Earned income credit, 6) Tax credits. File amendment Education credit, 6) Tax credits. File amendment Exemptions, 2) Exemptions. File amendment Foreign tax credit, Foreign tax credit. File amendment Forms to file, Forms To File Head of household. File amendment , 3) Head of household. File amendment Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. File amendment Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. File amendment Tax rates, 5) Tax rates. File amendment When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. File amendment Nonresident alien, Earned income credit. File amendment Resident alien, Earned income credit. File amendment Education credits Dual-status alien, 6) Tax credits. File amendment Nonresident alien, Education credits. File amendment Resident alien, Education credits. File amendment Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. File amendment Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. File amendment Employees of international organizations, Employees of international organizations. File amendment Employees, household, Household employees. File amendment Employees, withholding exemption under tax treaty, Employees and independent contractors. File amendment Employer identification number, Employer identification number (EIN). File amendment Estate, beneficiary, Beneficiary of an estate or trust. File amendment Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. File amendment Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. File amendment Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. File amendment Compensation from a foreign employer, Students and exchange visitors. File amendment Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. File amendment Treaty income, Income affected by treaties. File amendment , Treaty Income Exempt individual, Exempt individual. File amendment Exemption from withholding Employees, Employees and independent contractors. File amendment Independent contractors, Employees and independent contractors. File amendment Students, teachers, and researchers, Students, teachers, and researchers. File amendment Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. File amendment Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. File amendment S. File amendment nationals. File amendment Residents of South Korea, Residents of South Korea. File amendment U. File amendment S. File amendment nationals, Residents of Mexico or Canada or U. File amendment S. File amendment nationals. File amendment Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File amendment Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. File amendment Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File amendment Nonresident alien, Figuring Your Tax U. File amendment S. File amendment Virgin Islands, Aliens from the U. File amendment S. File amendment Virgin Islands. File amendment Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. File amendment Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. File amendment , Foreign employer. File amendment Foreign government employees Alien status, Foreign government-related individuals. File amendment Exempt from U. File amendment S. File amendment tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. File amendment S. File amendment tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. File amendment Foreign tax credit Dual-status alien, Foreign tax credit. File amendment Nonresident alien, Foreign tax credit. File amendment Resident alien, Foreign tax credit. File amendment Forms, Form 8843. File amendment 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. File amendment , Foreign tax credit. File amendment , Foreign tax credit. File amendment 2063, Form 2063 2106, Deductible travel expenses. File amendment 2210, Penalty for failure to pay estimated income tax. File amendment 3903, Moving expenses. File amendment 4563, Residents of American Samoa. File amendment 4790 (see FinCEN 105) 6251, Alternative minimum tax. File amendment 8233, Employees and independent contractors. File amendment 8275, Disclosure statement. File amendment 8288, Credit for tax withheld. File amendment 8288-A, Credit for tax withheld. File amendment 8288-B, Withholding certificates. File amendment 8801, Credit for prior year minimum tax. File amendment 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. File amendment 8843, Form 8843. File amendment 8854, Reporting requirements. File amendment FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. File amendment W-7, Individual taxpayer identification number (ITIN). File amendment W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. File amendment G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. File amendment Resident alien, Head of household. File amendment Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. File amendment I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. File amendment Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. File amendment Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. File amendment S. File amendment sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. File amendment Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. File amendment Exemptions for spouse and dependents, Students and business apprentices from India. File amendment Standard deduction, Students and business apprentices from India. File amendment Withholding allowances, Students and business apprentices from India. File amendment Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). File amendment Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). File amendment Intangible property, Intangible property. File amendment Interest Portfolio, Portfolio interest. File amendment , Interest that does not qualify as portfolio interest. File amendment Interest income Contingent, Contingent interest. File amendment Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. File amendment Exempt from U. File amendment S. File amendment tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. File amendment Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. File amendment K Korea, South Exemptions, Residents of South Korea. File amendment , Exemptions Married filing separately, Married nonresident alien. File amendment Qualifying widow filing status, Qualifying widow(er). File amendment Withholding tax, U. File amendment S. File amendment nationals or residents of Canada, Mexico, or South Korea. File amendment L Last year of residency, Last Year of Residency Long-term U. File amendment S. File amendment resident Defined, Long-term resident defined. File amendment Expatriation tax, Long-term resident defined. File amendment Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. File amendment Of nonresident aliens, Losses. File amendment Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. File amendment Resident alien, Married filing jointly. File amendment Medical condition, Medical condition. File amendment Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. File amendment Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). File amendment Residents of, Residents of Mexico or Canada or U. File amendment S. File amendment nationals. File amendment Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. File amendment Withholding tax, U. File amendment S. File amendment nationals or residents of Canada, Mexico, or South Korea. File amendment Miscellaneous deductions, Job expenses and other miscellaneous deductions. File amendment Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. File amendment Multi-level marketing, Multi-level marketing. File amendment , Multi-level marketing. File amendment Municipal bonds, State and local government obligations. File amendment N National of the United States, Qualifying widow(er). File amendment , 5) Tax rates. File amendment , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. File amendment Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. File amendment Business expenses, Ordinary and necessary business expenses. File amendment Casualty and theft losses, Casualty and theft losses. File amendment Charitable contributions, Charitable contributions. File amendment Child care credit, Child and dependent care credit. File amendment Credit for excess social security tax withheld, Excess social security tax withheld. File amendment Credit for income tax withheld, Withholding from wages. File amendment Credit for prior year minimum tax, Credit for prior year minimum tax. File amendment Defined, Nonresident Aliens Earned income credit, Earned income credit. File amendment Education credits, Education credits. File amendment Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. File amendment Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. File amendment How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). File amendment Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. File amendment Losses, Losses. File amendment Married filing jointly, Married nonresident alien. File amendment Miscellaneous deductions, Job expenses and other miscellaneous deductions. File amendment Moving expenses, Moving expenses. File amendment Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). File amendment Standard deduction, Standard deduction. File amendment State and local income taxes, State and local income taxes. File amendment Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File amendment Tax withheld at source, Tax withheld at the source. File amendment Travel expenses, Travel expenses. File amendment Withholding from partnership income, Tax withheld on partnership income. File amendment Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. File amendment Registered, Obligations in registered form. File amendment Original issue discount, Original issue discount (OID). File amendment P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. File amendment Payment against U. File amendment S. File amendment tax, Payments Tax withheld at the source, Tax withheld at the source. File amendment Withholding from wages, Tax Withheld Penalties, Penalties. File amendment , Penalties Accuracy-related, Accuracy-related penalty. File amendment Failure to file, Filing late. File amendment Failure to pay, Paying tax late. File amendment Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. File amendment Fraud, Fraud. File amendment Frivolous tax submission, Frivolous tax submission. File amendment Negligence, Negligence or disregard. File amendment Substantial understatement of income tax, Substantial understatement of income tax. File amendment Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. File amendment Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. File amendment Pensions, Pensions. File amendment Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. File amendment Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. File amendment S. File amendment business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. File amendment , Interest that does not qualify as portfolio interest. File amendment Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. File amendment Property Depreciable, Depreciable property. File amendment Intangible, Intangible property. File amendment Inventory, Inventory property. File amendment Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. File amendment Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. File amendment S. File amendment possessions. File amendment , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. File amendment Q Qualified investment entity Distributions paid by, Qualified investment entities. File amendment R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. File amendment Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. File amendment Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. File amendment S. File amendment real property interest, U. File amendment S. File amendment real property interest. File amendment Real property income, Real property income. File amendment Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. File amendment Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. File amendment , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. File amendment Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. File amendment , Child tax credit. File amendment , Child tax credit. File amendment Defined, Resident Aliens Education credits, Education credits. File amendment Head of household, Head of household. File amendment Married filing jointly, Married filing jointly. File amendment Qualifying widow(er), Qualifying widow(er). File amendment Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. File amendment Nonresident alien, Retirement savings contributions credit. File amendment Resident alien, Retirement savings contributions credit. File amendment Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. File amendment Where to get, Where to get a sailing or departure permit. File amendment Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. File amendment Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. File amendment Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. File amendment Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). File amendment Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. File amendment Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. File amendment Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. File amendment State and local income taxes, State and local income taxes. File amendment Stocks, trading in, Trading in stocks, securities, and commodities. File amendment Student loan interest expense, Student loan interest expense. File amendment Students Alien status, Students. File amendment Engaged in U. File amendment S. File amendment business, Students and trainees. File amendment Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. File amendment Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. File amendment , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. File amendment , Students and business apprentices from India. File amendment , Students and business apprentices from India. File amendment , Students and business apprentices from India. File amendment Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. File amendment , Tax home. File amendment Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File amendment Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. File amendment Income affected by, Income affected by treaties. File amendment Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. File amendment Teachers Alien status, Teachers and trainees. File amendment Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. File amendment , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. File amendment S. File amendment , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. File amendment Business operations, Business operations. File amendment Income from U. File amendment S. File amendment sources, Effectively Connected Income Partnerships, Partnerships. File amendment Personal services, Personal Services Students and trainees, Students and trainees. File amendment Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. File amendment Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. File amendment Trainees, Teachers and trainees. File amendment , Students and trainees. File amendment Transportation income Connected with U. File amendment S. File amendment business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. File amendment Travel expenses, Travel expenses. File amendment Treaties, income affected by, Income affected by treaties. File amendment Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. File amendment TTY/TDD information, How To Get Tax Help U U. File amendment S Virgin Islands, residents of Withholding on wages, Residents of the U. File amendment S. File amendment Virgin Islands. File amendment U. File amendment S. File amendment national, Qualifying widow(er). File amendment , 5) Tax rates. File amendment , Withholding on Wages U. File amendment S. File amendment real property holding corporation, U. File amendment S. File amendment real property holding corporation. File amendment U. File amendment S. File amendment real property interest, U. File amendment S. File amendment real property interest. File amendment U. File amendment S. File amendment tax-exempt income, expenses allocable to, Expenses allocable to U. File amendment S. File amendment tax-exempt income. File amendment U. File amendment S. File amendment Virgin Islands, residents of Where to file, Aliens from the U. File amendment S. File amendment Virgin Islands. File amendment W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. File amendment When to file, When To File, When to file for deductions and credits. File amendment Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. File amendment Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. File amendment Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. File amendment Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. File amendment S. File amendment nationals or residents of Canada, Mexico, or South Korea. File amendment Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. File amendment S. File amendment nationals, U. File amendment S. File amendment nationals or residents of Canada, Mexico, or South Korea. File amendment U. File amendment S. File amendment Virgin Islands, residents of, Residents of the U. File amendment S. File amendment Virgin Islands. File amendment Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications
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Tax Benefits for Education: Information Center

Tax credits, deductions and savings plans can help taxpayers with their expenses for higher education.

  • A tax credit reduces the amount of income tax you may have to pay.
  • A deduction reduces the amount of your income that is subject to tax, thus generally reducing the amount of tax you may have to pay.
  • Certain savings plans allow the accumulated interest to grow tax-free until money is taken out (known as a distribution), or allow the distribution to be tax-free, or both.
  • An exclusion from income means that you won't have to pay income tax on the benefit you're receiving, but you also won't be able to use that same tax-free benefit for a deduction or credit. 
  • Education credits are claimed on Form 8863, Education Credits. For details, see IRS Publication 970, Tax Benefits of Education.
 You can use the IRS’s Interactive Tax Assistant tool to help determine if you’re eligible for educational credits or deductions, including the American opportunity credit, the lifetime learning credit and the tuition and fees deduction.

Credits


American Opportunity Credit

Under the American Recovery and Reinvestment Act (ARRA), more parents and students qualify for a tax credit, the American opportunity credit, to pay for college expenses.

The American opportunity credit originally modified the existing Hope credit for tax years 2009 and 2010. The American opportunity credit was later extended through 2017, making the benefit available to a broader range of taxpayers, including many with higher incomes and those who owe no tax. It also adds required course materials to the list of qualifying expenses and allows the credit to be claimed for four post-secondary education years instead of two. Many of those eligible qualify for the maximum annual credit of $2,500 per student.

The full credit is available to individuals whose modified adjusted gross income is $80,000 or less, or $160,000 or less for married couples filing a joint return. The credit is phased out for taxpayers with incomes above these levels. These income limits are higher than under the the prior Hope and existing lifetime learning credit.

If you have questions about the American opportunity credit, these questions and answers might help. For more information, see American opportunity credit.

Lifetime Learning Credit

The lifetime learning credit helps parents and students pay for post-secondary education.

For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all students enrolled in eligible educational institutions. There is no limit on the number of years the lifetime learning credit can be claimed for each student. However, a taxpayer cannot claim both the American opportunity credit and lifetime learning credits for the same student in one year. Thus, the lifetime learning credit may be particularly helpful to graduate students, students who are only taking one course and those who are not pursuing a degree.

Generally, you can claim the lifetime learning credit if all three of the following requirements are met:

  • You pay qualified education expenses of higher education.
  • You pay the education expenses for an eligible student.
  • The eligible student is either yourself, your spouse or a dependent for whom you claim an exemption on your tax return.

If you’re eligible to claim the lifetime learning credit and are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both.

If you pay qualified education expenses for more than one student in the same year, you can choose to take credits on a per-student, per-year basis. This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year.


Deductions


Tuition and Fees Deduction

You may be able to deduct qualified education expenses paid during the year for yourself, your spouse or your dependent. 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. The qualified expenses must be for higher education.

The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. This deduction, reported on Form 8917, Tuition and Fees Deduction, is taken as an adjustment to income. This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). This deduction may be beneficial to you if, for example, you cannot take the lifetime learning credit because your income is too high.

You may be able to take one of the education credits for your education expenses instead of a tuition and fees deduction. You can choose the one that will give you the lower tax.

Generally, you can claim the tuition and fees deduction if all three of the following requirements are met:

  • You pay qualified education expenses of higher education.
  • You pay the education expenses for an eligible student.
  • The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return.

You cannot claim the tuition and fees deduction if any of the following apply:

  • Your filing status is married filing separately.

  • Another person can claim an exemption for you as a dependent on his or her tax return. You cannot take the deduction even if the other person does not actually claim that exemption.

  • Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return).

  • You were a nonresident alien for any part of the year and did not elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Publication 519, U.S. Tax Guide for Aliens.

  • You or anyone else claims an education credit for expenses of the student for whom the qualified education expenses were paid.

Student-activity fees and expenses for course-related books, supplies and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance.

Student Loan Interest Deduction

Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. However, if your modified adjusted gross income (MAGI) is less than $75,000 ($150,000 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. Student loan interest is interest you paid during the year on a qualified student loan. It includes both required and voluntary interest payments.

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. This deduction can reduce the amount of your income subject to tax by up to $2,500.

The student loan interest deduction is taken as an adjustment to income. This means you can claim this deduction even if you do not itemize deductions on Form 1040's Schedule A.

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 when you took out the loan.
  • Paid or incurred within a reasonable period of time before or after you took out the loan.
  • For education provided during an academic period for an eligible student.

Loans from the following sources are not qualified student loans:

  • A related person.
  • A qualified employer plan.

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. They include amounts paid for the following items:

  • Tuition and fees.
  • Room and board.
  • Books, supplies and equipment.
  • Other necessary expenses (such as transportation).

The cost of room and board qualifies only to the extent that it is not more than the greater of:

  • 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
  • The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.

Business Deduction for Work-Related Education


If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses is greater than 2% of your adjusted gross income. An itemized deduction may reduce the amount of your income subject to tax.

If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. This may reduce the amount of your income subject to both income tax and self-employment tax.

Your work-related education expenses may also qualify you for other tax benefits, such as the tuition and fees deduction and the lifetime learning credit. You may qualify for these other benefits even if you do not meet the requirements listed above.

To claim a business deduction for work-related education, you must:

  • Be working.
  • Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee.
  • File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed.
  • Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education, below.

Qualifying Work-Related Education

You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests:

  • The education is required by your employer or the law to keep your present salary, status or job. The required education must serve a bona fide business purpose of your employer.
  • The education maintains or improves skills needed in your present work.

However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:

  • Is needed to meet the minimum educational requirements of your present trade or business or
  • Is part of a program of study that will qualify you for a new trade or business.

You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.

Education Required by Employer or by Law

Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. This additional education is qualifying work-related education if all three of the following requirements are met.

  • It is required for you to keep your present salary, status or job.
  • The requirement serves a business purpose of your employer.
  • The education is not part of a program that will qualify you for a new trade or business.

When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work.

Education to Maintain or Improve Skills

If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. This could include refresher courses, courses on current developments and academic or vocational courses.


Savings Plans


529 Plans

States sponsor 529 plans — qualified tuition programs authorized under section 529 of the Internal Revenue Code — that allow taxpayers to either prepay or contribute to an account for paying a student's qualified higher education expenses. Similarly, colleges and groups of colleges sponsor 529 plans that allow them to prepay a student's qualified education expenses. These 529 plans have, in recent years, become a popular way for parents and other family members to save for a child’s college education. Though contributions to 529 plans are not deductible, there is also no income limit for contributors.

529 plan distributions are tax-free as long as they are used to pay qualified higher education expenses for a designated beneficiary. Qualified expenses include tuition, required fees, books and supplies. For someone who is at least a half-time student, room and board also qualify.

For 2009 and 2010, an ARRA change to tax-free college savings plans and prepaid tuition programs added to this list expenses for computer technology and equipment or Internet access and related services to be used by the student while enrolled at an eligible educational institution. Software designed for sports, games or hobbies does not qualify, unless it is predominantly educational in nature. In general, expenses for computer technology are not qualified expenses for the American opportunity credit, lifetime learning credit or tuition and fees deduction.

Coverdell Education Savings Account

This account was created as an incentive to help parents and students save for education expenses. Unlike a 529 plan, a Coverdell ESA can be used to pay a student’s eligible k-12 expenses, as well as post-secondary expenses. On the other hand, income limits apply to contributors, and  the total contributions for the beneficiary of this account cannot be more than $2,000 in any year, no matter how many accounts have been established. A beneficiary is someone who is under age 18 or is a special needs beneficiary.

Contributions to a Coverdell ESA are not deductible, but amounts deposited in the account grow tax free until distributed. The beneficiary will not owe tax on the distributions if they are less than a beneficiary’s qualified education expenses at an eligible institution. This benefit applies to qualified higher education expenses as well as to qualified elementary and secondary education expenses.

Here are some things to remember about distributions from Coverdell accounts:

  • Distributions are tax-free as long as they are used for qualified education expenses, such as tuition and fees, required books, supplies and equipment and qualified expenses for room and board.

  • There is no tax on distributions if they are for enrollment or attendance at an eligible educational institution. This includes any public, private or religious school that provides elementary or secondary education as determined under state law. Virtually all accredited public, nonprofit and proprietary (privately owned profit-making) post-secondary institutions are eligible.

  • Education tax credits can be claimed in the same year the beneficiary takes a tax-free distribution from a Coverdell ESA, as long as the same expenses are not used for both benefits.

  • If the distribution exceeds qualified education expenses, a portion will be taxable to the beneficiary and will usually be subject to an additional 10% tax. Exceptions to the additional 10% tax include the death or disability of the beneficiary or if the beneficiary receives a qualified scholarship.

For more information, see Tax Tip 2008-59, Coverdell Education Savings Accounts.


Scholarships and Fellowships


A scholarship is generally an amount paid or allowed to, or for the benefit of, a student at an educational institution to aid in the pursuit of studies. The student may be either an undergraduate or a graduate. A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Generally, whether the amount is tax free or taxable depends on the expense paid with the amount and whether you are a degree candidate.

A scholarship or fellowship is tax free only if you meet the following conditions:

  • You are a candidate for a degree at an eligible educational institution.
  • You use the scholarship or fellowship to pay qualified education expenses.

Qualified Education Expenses

For purposes of tax-free scholarships and fellowships, these are expenses for:

  • Tuition and fees required to enroll at or attend an eligible educational institution.
  • Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. These items must be required of all students in your course of instruction.

However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 

Expenses that Don’t Qualify

Qualified education expenses do not include the cost of:

  • Room and board.
  • Travel.
  • Research.
  • Clerical help.
  • Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution.

This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Scholarship or fellowship amounts used to pay these costs are taxable.

For more information, see Pub. 970.


Exclusions from Income


You may exclude certain educational assistance benefits from your income. That means that you won’t have to pay any tax on them. However, it also means that you can’t use any of the tax-free education expenses as the basis for any other deduction or credit, including the lifetime learning credit.

Employer-Provided Educational Assistance


If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. This means your employer should not include the benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2.

Educational Assistance Program

To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Your employer can tell you whether there is a qualified program where you work.

Educational Assistance Benefits

Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. The payments may be for either undergraduate- or graduate-level courses. The payments do not have to be for work-related courses. Educational assistance benefits do not include payments for the following items.

  • Meals, lodging, or transportation.
  • Tools or supplies (other than textbooks) that you can keep after completing the course of instruction.
  • Courses involving sports, games, or hobbies unless they:
    • Have a reasonable relationship to the business of your employer, or
    • Are required as part of a degree program.

Benefits over $5,250

If your employer pays more than $5,250 for educational benefits for you during the year, you must generally pay tax on the amount over $5,250. Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income.

Working Condition Fringe Benefit 

However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits.


Related Items:

 

Page Last Reviewed or Updated: 24-Jan-2014

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