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Tax Filing Tips

Tax filing tips Index A Assistance (see Tax help) B Base amount, Base amount. Tax filing tips C Canadian social security benefits, Canadian or German social security benefits paid to U. Tax filing tips S. Tax filing tips residents. Tax filing tips Children's benefits, Children's benefits. Tax filing tips Comments on publication, Comments and suggestions. Tax filing tips D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. Tax filing tips $3,000. Tax filing tips 01 or more, Deduction more than $3,000. Tax filing tips Disability benefits repaid, Disability payments. Tax filing tips E Estimated tax, Tax withholding and estimated tax. Tax filing tips F Form 1040, Reporting on Form 1040. Tax filing tips Form 1040A, Reporting on Form 1040A. Tax filing tips Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax filing tips , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax filing tips , Appendix Form W-4V, Tax withholding and estimated tax. Tax filing tips Free tax services, Free help with your tax return. Tax filing tips Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. Tax filing tips S. Tax filing tips residents. Tax filing tips H Help (see Tax help) J Joint returns, Joint return. Tax filing tips L Legal expenses, Legal expenses. Tax filing tips Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. Tax filing tips Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. Tax filing tips P Permanent resident aliens, Lawful permanent residents. Tax filing tips Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. Tax filing tips , Repayment of benefits received in an earlier year. Tax filing tips Disability benefits, Disability payments. Tax filing tips Gross benefits, Repayment of benefits. Tax filing tips , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax filing tips S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. Tax filing tips T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. Tax filing tips Person receiving benefits determines, Who is taxed. Tax filing tips Worksheets, Worksheet A. Tax filing tips Examples, Examples, Worksheets Which to use, Which worksheet to use. Tax filing tips Total income, figuring, Figuring total income. Tax filing tips TTY/TDD information, How To Get Tax Help U U. Tax filing tips S. Tax filing tips citizens residing abroad, U. Tax filing tips S. Tax filing tips citizens residing abroad. Tax filing tips U. Tax filing tips S. Tax filing tips residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. Tax filing tips S. Tax filing tips residents. Tax filing tips W Withholding, Tax withholding and estimated tax. Tax filing tips Exemption from, Exemption from withholding. Tax filing tips Form W-4V, Tax withholding and estimated tax. Tax filing tips Voluntary, Tax withholding and estimated tax. Tax filing tips Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. Tax filing tips Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax filing tips Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax filing tips Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax filing tips Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. Tax filing tips Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Severe Storms in Illinois

IL/KS/MO-2013-50, Nov. 27, 2013

ST. LOUIS — Victims of severe storms, straight-line winds and tornadoes that began on Nov. 17, 2013 in parts of Illinois may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Illinois will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Champaign, Douglas, Fayette, Grundy, Jasper, La Salle, Massac, Pope, Tazewell, Vermilion, Wabash, Washington, Wayne, Will and Woodford a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Nov. 17, and on or before Feb. 28, 2014, have been postponed to Feb. 28, 2014.

The IRS is also waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Nov. 17, and on or before Dec. 2, as long as the deposits are made by Dec. 2, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 28, 2014, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Nov. 17 and on or before Feb. 28, 2014.

The IRS also gives affected taxpayers until Feb. 28, 2014, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Nov. 17 and on or before Feb. 28, 2014.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Nov. 17 and on or before Dec. 2 provided the taxpayer makes these deposits by Dec. 2.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Illinois/ Severe Storms, Straight-line Winds, and Tornadoes” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 27-Nov-2013

The Tax Filing Tips

Tax filing tips Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Tax filing tips Lifetime learning credit, Academic period. Tax filing tips Student loan interest deduction, Academic period. Tax filing tips Tuition and fees deduction, Academic period. Tax filing tips Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Tax filing tips Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 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Tax filing tips Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Tax filing tips Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Tax filing tips Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Tax filing tips Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 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Tax filing tips Transportation expenses, Transportation Expenses, Using your car. Tax filing tips Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Tax filing tips Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Tax filing tips Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Tax filing tips Lifetime learning credit, Comprehensive or bundled fees. Tax filing tips Tuition and fees deduction, Comprehensive or bundled fees. Tax filing tips Consolidated loans used to refinance student loans, Interest on refinanced student loans. Tax filing tips Conventions outside U. Tax filing tips S. Tax filing tips , Cruises and conventions. 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Tax filing tips Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Tax filing tips Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Tax filing tips Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Tax filing tips Claiming dependent's exemption, Dependent for whom you claim an exemption. Tax filing tips Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Tax filing tips Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Tax filing tips , MAGI when using Form 1040. 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Tax filing tips , Form 1098-T. Tax filing tips , Form 1098-E. Tax filing tips , Form 1098-T. Tax filing tips Free tax services, Free help with your tax return. Tax filing tips Fulbright grants, Fulbright Grants G Glossary, Glossary. Tax filing tips , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Tax filing tips Coverdell ESA, Half-time student. Tax filing tips Early distributions from IRAs, Half-time student. Tax filing tips Student loan interest deduction, Enrolled at least half-time. Tax filing tips Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Tax filing tips Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Tax filing tips Academic period, Academic period. Tax filing tips Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 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Tax filing tips Education savings bond program, Adjusted qualified education expenses. Tax filing tips Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Tax filing tips Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Tax filing tips Education savings bond program, Qualified education expenses. Tax filing tips Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Tax filing tips Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Tax filing tips Qualified tuition program (QTP), Qualified education expenses. Tax filing tips Scholarships and fellowships, Qualified education expenses. Tax filing tips Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Tax filing tips Qualified student loans, Qualified Student Loan, Qualified employer plan. Tax filing tips Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. Tax filing tips Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Tax filing tips Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Tax filing tips Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Tax filing tips Taxable earnings, Taxable earnings. Tax filing tips Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Tax filing tips S. Tax filing tips savings bonds, Qualified U. Tax filing tips S. Tax filing tips savings bonds. Tax filing tips Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Tax filing tips Lifetime learning credit, Credit recapture. Tax filing tips Tuition and fees deduction, Credit recapture. Tax filing tips Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Tax filing tips Refinanced student loans, Interest on refinanced student loans. Tax filing tips , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Tax filing tips Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Tax filing tips Related persons Coverdell ESA, Members of the beneficiary's family. Tax filing tips Qualified tuition program (QTP), Members of the beneficiary's family. Tax filing tips Student loan interest deduction, Related person. Tax filing tips Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Tax filing tips , Figuring and reporting the additional tax. Tax filing tips , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Tax filing tips Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. Tax filing tips , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. Tax filing tips Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. Tax filing tips , Coordination with Pell grants and other scholarships. Tax filing tips , Coordination with Pell grants and other scholarships. Tax filing tips Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Tax filing tips , Eligible educational institution. Tax filing tips Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Tax filing tips Qualified education expenses, Qualified education expenses. Tax filing tips Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Tax filing tips Education savings bond program, Qualified education expenses. Tax filing tips Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Tax filing tips Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Tax filing tips Standard mileage rate Work-related education, What's New, Using your car. Tax filing tips State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Tax filing tips Section 501(c)(3) organizations, Section 501(c)(3) organization. Tax filing tips Student loan interest deduction Academic period, Academic period. Tax filing tips Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. Tax filing tips Eligible student, Eligible student. Tax filing tips Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Tax filing tips , Which Worksheet To Use Table 4-2, Table 4-2. Tax filing tips Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Tax filing tips , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. Tax filing tips Qualified student loans, Qualified Student Loan, Qualified employer plan. Tax filing tips Reasonable period of time, Reasonable period of time. Tax filing tips Related persons, Related person. Tax filing tips Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Tax filing tips When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Tax filing tips Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Tax filing tips Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Tax filing tips Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Tax filing tips Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Tax filing tips Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Tax filing tips Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Tax filing tips Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Tax filing tips Coverdell ESA, Adjusted qualified education expenses. Tax filing tips Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Tax filing tips Lifetime learning credit, Tax-free educational assistance. Tax filing tips Qualified tuition program (QTP), Adjusted qualified education expenses. Tax filing tips Tuition and fees deduction, Tax-free educational assistance. Tax filing tips Work-related education, Tax-free educational assistance. Tax filing tips Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Tax filing tips Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Tax filing tips Travel expenses 50% limit on meals, 50% limit on meals. Tax filing tips Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Tax filing tips Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Tax filing tips Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Tax filing tips Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Tax filing tips Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Tax filing tips Table 6-2, Table 6-2. Tax filing tips Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Tax filing tips MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Tax filing tips Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Tax filing tips Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Tax filing tips Tax-free educational assistance, Tax-free educational assistance. Tax filing tips Tuition reduction American opportunity credit, Tuition reduction. Tax filing tips Lifetime learning credit, Tuition reduction. Tax filing tips Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Tax filing tips U U. Tax filing tips S. Tax filing tips savings bonds, Qualified U. Tax filing tips S. Tax filing tips savings bonds. Tax filing tips Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Tax filing tips V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Tax filing tips W Withholding, Analyzing your tax withholding. Tax filing tips Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Tax filing tips Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Tax filing tips MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Tax filing tips MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Tax filing tips Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Tax filing tips Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Tax filing tips Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Tax filing tips Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Tax filing tips Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Tax filing tips MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications