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

Free Website To File State Taxes

Free State Tax Return1040ez 2012 Instructions1040ez Instructions 2014Irs Tax Form 1120 For 2012Unemployment Tax FormWhere To File 2012 Federal Tax ReturnFile Federal Taxes OnlineFree Irs Tax FilingIncome Tax Preparation SeniorsState Income Tax Chart2012 Tax Returns Online2010 Tax PreparationIrs Form 990 Ez 2010Filing State Tax ReturnsDo My Taxes Free Online2011 Tax Form 1040File A Tax ExtensionH&r Block State Tax CouponAmend 2012 Tax Return Online2012 State Tax FormsFree 1040ez FormFree State Tax ReturnsFiling An Amended Tax ReturnFederal Tax Amended ReturnIrs Amendment FormMilitary Tax DeductionsHow Do I File My 2010 TaxesTaxaideFree State File TurbotaxIrs FormsHow Do I File 2011 Taxes Online2012 Tax Forms 1040 EzFile An Amended ReturnFree Tax For 20122011 Income TaxesDownload A 1040ez Federal Tax FormFiling 1040nr Online1040ez Free File OnlineHow Do I Amend My 2012 Tax Return OnlineFree Tax Usa Coupon Code

Free Website To File State Taxes

Free website to file state taxes 10. Free website to file state taxes   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Free website to file state taxes Adjusted gross income. Free website to file state taxes Distributions received by spouse. Free website to file state taxes Testing period. Free website to file state taxes If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Free website to file state taxes This credit could reduce the federal income tax you pay dollar for dollar. Free website to file state taxes Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Free website to file state taxes You are not under age 18. Free website to file state taxes You are not a full-time student (explained next). Free website to file state taxes No one else, such as your parent(s), claims an exemption for you on their tax return. Free website to file state taxes Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Free website to file state taxes Full-time student. Free website to file state taxes   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Free website to file state taxes You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Free website to file state taxes Adjusted gross income. Free website to file state taxes   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Free website to file state taxes However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Free website to file state taxes Eligible contributions. Free website to file state taxes   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Free website to file state taxes They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Free website to file state taxes For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Free website to file state taxes Reducing eligible contributions. Free website to file state taxes   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Free website to file state taxes Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Free website to file state taxes      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Free website to file state taxes Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Free website to file state taxes Loans from a qualified employer plan treated as a distribution. Free website to file state taxes Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Free website to file state taxes Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Free website to file state taxes Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Free website to file state taxes Distributions from a military retirement plan. Free website to file state taxes Distributions received by spouse. Free website to file state taxes   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Free website to file state taxes Testing period. Free website to file state taxes   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Free website to file state taxes Example. Free website to file state taxes You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Free website to file state taxes You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Free website to file state taxes Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Free website to file state taxes You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Free website to file state taxes You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Free website to file state taxes Maximum eligible contributions. Free website to file state taxes   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Free website to file state taxes Effect on other credits. Free website to file state taxes   The amount of this credit will not change the amount of your refundable tax credits. Free website to file state taxes A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Free website to file state taxes Maximum credit. Free website to file state taxes   This is a nonrefundable credit. Free website to file state taxes The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Free website to file state taxes If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Free website to file state taxes How to figure and report the credit. Free website to file state taxes   The amount of the credit you can get is based on the contributions you make and your credit rate. Free website to file state taxes The credit rate can be as low as 10% or as high as 50%. Free website to file state taxes Your credit rate depends on your income and your filing status. Free website to file state taxes See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Free website to file state taxes   The maximum contribution taken into account is $2,000 per person. Free website to file state taxes On a joint return, up to $2,000 is taken into account for each spouse. Free website to file state taxes   Figure the credit on Form 8880. Free website to file state taxes Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Free website to file state taxes Prev  Up  Next   Home   More Online Publications
Español

Parents of Babies and Preschoolers

Get information about car seats, recalls, vaccines, and more.

The Free Website To File State Taxes

Free website to file state taxes 19. Free website to file state taxes   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. Free website to file state taxes This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. Free website to file state taxes Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Free website to file state taxes However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Free website to file state taxes 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. Free website to file state taxes This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Free website to file state taxes Table 19-1 summarizes the features of the student loan interest deduction. Free website to file state taxes Table 19-1. Free website to file state taxes Student Loan Interest Deduction at a Glance Do not rely on this table alone. Free website to file state taxes Refer to the text for more details. Free website to file state taxes Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. Free website to file state taxes Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. Free website to file state taxes Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Free website to file state taxes Time limit on deduction You can deduct interest paid during the remaining period of your student loan. Free website to file state taxes Phaseout The amount of your deduction depends on your income level. Free website to file state taxes Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Free website to file state taxes It includes both required and voluntary interest payments. Free website to file state taxes Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. Free website to file state taxes Loans from the following sources are not qualified student loans. Free website to file state taxes A related person. Free website to file state taxes A qualified employer plan. Free website to file state taxes Exceptions. Free website to file state taxes   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. Free website to file state taxes An individual can be your dependent even if you are the dependent of another taxpayer. Free website to file state taxes An individual can be your dependent even if the individual files a joint return with a spouse. Free website to file state taxes An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Free website to file state taxes    Reasonable period of time. Free website to file state taxes   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Free website to file state taxes   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Free website to file state taxes The expenses relate to a specific academic period. Free website to file state taxes The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Free website to file state taxes   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. Free website to file state taxes Academic period. Free website to file state taxes   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Free website to file state taxes In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Free website to file state taxes Eligible student. Free website to file state taxes   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Free website to file state taxes Enrolled at least half-time. Free website to file state taxes   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Free website to file state taxes   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Free website to file state taxes However, the standard may not be lower than any of those established by the U. Free website to file state taxes S. Free website to file state taxes Department of Education under the Higher Education Act of 1965. Free website to file state taxes Related person. Free website to file state taxes   You cannot deduct interest on a loan you get from a related person. Free website to file state taxes Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Free website to file state taxes ), Your lineal descendants (children, grandchildren, etc. Free website to file state taxes ), and Certain corporations, partnerships, trusts, and exempt organizations. Free website to file state taxes Qualified employer plan. Free website to file state taxes   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Free website to file state taxes 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. Free website to file state taxes They include amounts paid for the following items. Free website to file state taxes Tuition and fees. Free website to file state taxes Room and board. Free website to file state taxes Books, supplies, and equipment. Free website to file state taxes Other necessary expenses (such as transportation). Free website to file state taxes The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free website to file state taxes Eligible educational institution. Free website to file state taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free website to file state taxes S. Free website to file state taxes Department of Education. Free website to file state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free website to file state taxes   Certain educational institutions located outside the United States also participate in the U. Free website to file state taxes S. Free website to file state taxes Department of Education's Federal Student Aid (FSA) programs. Free website to file state taxes   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Free website to file state taxes   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Free website to file state taxes The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Free website to file state taxes    The educational institution should be able to tell you if it is an eligible educational institution. Free website to file state taxes Adjustments to qualified education expenses. Free website to file state taxes   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). Free website to file state taxes See chapter 4 of Publication 970 for details. Free website to file state taxes Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. Free website to file state taxes Loan origination fee. Free website to file state taxes   In general, this is a one-time fee charged by the lender when a loan is made. Free website to file state taxes To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Free website to file state taxes A loan origination fee treated as interest accrues over the life of the loan. Free website to file state taxes Capitalized interest. Free website to file state taxes    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Free website to file state taxes Interest on revolving lines of credit. Free website to file state taxes   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Free website to file state taxes See Qualified Education Expenses , earlier. Free website to file state taxes Interest on refinanced student loans. Free website to file state taxes   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Free website to file state taxes If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Free website to file state taxes Voluntary interest payments. Free website to file state taxes   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Free website to file state taxes Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. Free website to file state taxes Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Free website to file state taxes Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Free website to file state taxes Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Free website to file state taxes For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. Free website to file state taxes Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Free website to file state taxes Your filing status is any filing status except married filing separately. Free website to file state taxes No one else is claiming an exemption for you on his or her tax return. Free website to file state taxes You are legally obligated to pay interest on a qualified student loan. Free website to file state taxes You paid interest on a qualified student loan. Free website to file state taxes Interest paid by others. Free website to file state taxes   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Free website to file state taxes See chapter 4 of Publication 970 for more information. Free website to file state taxes No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). Free website to file state taxes How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Free website to file state taxes However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Free website to file state taxes You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Free website to file state taxes For details on figuring your MAGI, see chapter 4 of Publication 970. Free website to file state taxes How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. Free website to file state taxes However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. Free website to file state taxes To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. Free website to file state taxes Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Free website to file state taxes For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Free website to file state taxes Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Free website to file state taxes However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Free website to file state taxes For information on allocating payments between interest and principal, see chapter 4 of Publication 970. Free website to file state taxes To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. Free website to file state taxes Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Free website to file state taxes 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. Free website to file state taxes The qualified expenses must be for higher education, as explained later under What Expenses Qualify . Free website to file state taxes The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Free website to file state taxes Table 19-2 summarizes the features of the tuition and fees deduction. Free website to file state taxes You may be able to take a credit for your education expenses instead of a deduction. Free website to file state taxes You can choose the one that will give you the lower tax. Free website to file state taxes See chapter 35, Education Credits, for details about the credits. Free website to file state taxes Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Free website to file state taxes Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Free website to file state taxes You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. Free website to file state taxes You paid the education expenses for an eligible student. Free website to file state taxes The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. Free website to file state taxes Qualified education expenses are defined under What Expenses Qualify . Free website to file state taxes Eligible students are defined later under Who Is an Eligible Student . Free website to file state taxes Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Free website to file state taxes Your filing status is married filing separately. Free website to file state taxes Another person can claim an exemption for you as a dependent on his or her tax return. Free website to file state taxes You cannot take the deduction even if the other person does not actually claim that exemption. Free website to file state taxes Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Free website to file state taxes You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Free website to file state taxes More information on nonresident aliens can be found in Publication 519, U. Free website to file state taxes S. Free website to file state taxes Tax Guide for Aliens. Free website to file state taxes You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. Free website to file state taxes However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. Free website to file state taxes Table 19-2. Free website to file state taxes Tuition and Fees Deduction at a Glance Do not rely on this table alone. Free website to file state taxes Refer to the text for more details. Free website to file state taxes Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. Free website to file state taxes Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. Free website to file state taxes For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. Free website to file state taxes What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Free website to file state taxes What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Free website to file state taxes Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. Free website to file state taxes Payments with borrowed funds. Free website to file state taxes   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Free website to file state taxes Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Free website to file state taxes Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Free website to file state taxes Student withdraws from class(es). Free website to file state taxes   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Free website to file state taxes Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Free website to file state taxes Eligible educational institution. Free website to file state taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free website to file state taxes S. Free website to file state taxes Department of Education. Free website to file state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free website to file state taxes The educational institution should be able to tell you if it is an eligible educational institution. Free website to file state taxes   Certain educational institutions located outside the United States also participate in the U. Free website to file state taxes S. Free website to file state taxes Department of Education's Federal Student Aid (FSA) programs. Free website to file state taxes Academic period. Free website to file state taxes    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. Free website to file state taxes If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. Free website to file state taxes Related expenses. Free website to file state taxes   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Free website to file state taxes Prepaid expenses. Free website to file state taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. Free website to file state taxes See Academic period, earlier. Free website to file state taxes For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. Free website to file state taxes    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. Free website to file state taxes No Double Benefit Allowed You cannot do any of the following. Free website to file state taxes Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Free website to file state taxes Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Free website to file state taxes Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Free website to file state taxes For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Free website to file state taxes See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. Free website to file state taxes Deduct qualified education expenses that have been paid with tax-free interest on U. Free website to file state taxes S. Free website to file state taxes savings bonds (Form 8815). Free website to file state taxes See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Free website to file state taxes Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. Free website to file state taxes See Adjustments to qualified education expenses, later. Free website to file state taxes Adjustments to qualified education expenses. Free website to file state taxes   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Free website to file state taxes The result is the amount of adjusted qualified education expenses for each student. Free website to file state taxes Tax-free educational assistance. Free website to file state taxes   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. Free website to file state taxes See Academic period, earlier. Free website to file state taxes   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free website to file state taxes Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. Free website to file state taxes However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Free website to file state taxes 970, chapter 1. Free website to file state taxes The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Free website to file state taxes 970, chapter 1. Free website to file state taxes You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. Free website to file state taxes For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. Free website to file state taxes 970. Free website to file state taxes Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. Free website to file state taxes This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Free website to file state taxes If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Free website to file state taxes If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Free website to file state taxes Refunds. Free website to file state taxes   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. Free website to file state taxes See chapter 6 of Pub. Free website to file state taxes 970 for more information. Free website to file state taxes Some tax-free educational assistance received after 2013 may be treated as a refund. Free website to file state taxes See Tax-free educational assistance, earlier. Free website to file state taxes Refunds received in 2013. Free website to file state taxes    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Free website to file state taxes Refunds received after 2013 but before your income tax return is filed. Free website to file state taxes   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Free website to file state taxes Refunds received after 2013 and after your income tax return is filed. Free website to file state taxes   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. Free website to file state taxes See chapter 6 of Pub. Free website to file state taxes 970 for more information. Free website to file state taxes Coordination with Coverdell education savings accounts and qualified tuition programs. Free website to file state taxes    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Free website to file state taxes For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Free website to file state taxes Amounts that do not reduce qualified education expenses. Free website to file state taxes   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Free website to file state taxes   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Free website to file state taxes The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. Free website to file state taxes The use of the money is not restricted. Free website to file state taxes Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Free website to file state taxes This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Free website to file state taxes Sports, games, hobbies, and noncredit courses. Free website to file state taxes   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Free website to file state taxes However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Free website to file state taxes Comprehensive or bundled fees. Free website to file state taxes   Some eligible educational institutions combine all of their fees for an academic period into one amount. Free website to file state taxes If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Free website to file state taxes The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Free website to file state taxes See How Do You Figure the Deduction , later, for more information about Form 1098-T. Free website to file state taxes Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). Free website to file state taxes Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Free website to file state taxes Table 19-3 summarizes who can claim the deduction. Free website to file state taxes How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Free website to file state taxes For details on figuring your MAGI, see chapter 6 of Publication 970. Free website to file state taxes How Do You Figure the Deduction Figure the deduction using Form 8917. Free website to file state taxes To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Free website to file state taxes Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Free website to file state taxes To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. Free website to file state taxes Table 19-3. Free website to file state taxes Who Can Claim a Dependent's Expenses Do not rely on this table alone. Free website to file state taxes See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. Free website to file state taxes IF your dependent is an eligible student and you. Free website to file state taxes . Free website to file state taxes . Free website to file state taxes AND. Free website to file state taxes . Free website to file state taxes . Free website to file state taxes THEN. Free website to file state taxes . Free website to file state taxes . Free website to file state taxes claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Free website to file state taxes Your dependent cannot take a deduction. Free website to file state taxes claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Free website to file state taxes do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Free website to file state taxes do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Free website to file state taxes Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. Free website to file state taxes If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Free website to file state taxes However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. Free website to file state taxes You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. Free website to file state taxes Eligible educator. Free website to file state taxes   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Free website to file state taxes Qualified expenses. Free website to file state taxes   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Free website to file state taxes An ordinary expense is one that is common and accepted in your educational field. Free website to file state taxes A necessary expense is one that is helpful and appropriate for your profession as an educator. Free website to file state taxes An expense does not have to be required to be considered necessary. Free website to file state taxes   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Free website to file state taxes   You must reduce your qualified expenses by the following amounts. Free website to file state taxes Excludable U. Free website to file state taxes S. Free website to file state taxes series EE and I savings bond interest from Form 8815. Free website to file state taxes See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Free website to file state taxes Nontaxable qualified tuition program earnings or distributions. Free website to file state taxes See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. Free website to file state taxes Nontaxable distribution of earnings from a Coverdell education savings account. Free website to file state taxes See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. Free website to file state taxes Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. Free website to file state taxes Prev  Up  Next   Home   More Online Publications