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Wwwhrblock com 5. Wwwhrblock com   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Wwwhrblock com Free help with your tax return. Wwwhrblock com   You can get free help preparing your return nationwide from IRS-certified volunteers. Wwwhrblock com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Wwwhrblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Wwwhrblock com Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Wwwhrblock com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Wwwhrblock com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Wwwhrblock com gov, download the IRS2Go app, or call 1-800-906-9887. Wwwhrblock com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Wwwhrblock com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Wwwhrblock com aarp. Wwwhrblock com org/money/taxaide or call 1-888-227-7669. Wwwhrblock com For more information on these programs, go to IRS. Wwwhrblock com gov and enter “VITA” in the search box. Wwwhrblock com Internet. Wwwhrblock com    IRS. Wwwhrblock com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Wwwhrblock com Download the free IRS2Go app from the iTunes app store or from Google Play. Wwwhrblock com Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Wwwhrblock com Check the status of your 2013 refund with the Where's My Refund? application on IRS. Wwwhrblock com gov or download the IRS2Go app and select the Refund Status option. Wwwhrblock com The IRS issues more than 9 out of 10 refunds in less than 21 days. Wwwhrblock com Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Wwwhrblock com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Wwwhrblock com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Wwwhrblock com Use the Interactive Tax Assistant (ITA) to research your tax questions. Wwwhrblock com No need to wait on the phone or stand in line. Wwwhrblock com The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Wwwhrblock com When you reach the response screen, you can print the entire interview and the final response for your records. Wwwhrblock com New subject areas are added on a regular basis. Wwwhrblock com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Wwwhrblock com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Wwwhrblock com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Wwwhrblock com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Wwwhrblock com When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Wwwhrblock com Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Wwwhrblock com You can also ask the IRS to mail a return or an account transcript to you. Wwwhrblock com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Wwwhrblock com gov or by calling 1-800-908-9946. Wwwhrblock com Tax return and tax account transcripts are generally available for the current year and the past three years. Wwwhrblock com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Wwwhrblock com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Wwwhrblock com If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Wwwhrblock com Check the status of your amended return using Where's My Amended Return? Go to IRS. Wwwhrblock com gov and enter Where's My Amended Return? in the search box. Wwwhrblock com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Wwwhrblock com It can take up to 3 weeks from the date you mailed it to show up in our system. Wwwhrblock com Make a payment using one of several safe and convenient electronic payment options available on IRS. Wwwhrblock com gov. Wwwhrblock com Select the Payment tab on the front page of IRS. Wwwhrblock com gov for more information. Wwwhrblock com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Wwwhrblock com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Wwwhrblock com gov. Wwwhrblock com Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Wwwhrblock com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Wwwhrblock com gov. Wwwhrblock com Request an Electronic Filing PIN by going to IRS. Wwwhrblock com gov and entering Electronic Filing PIN in the search box. Wwwhrblock com Download forms, instructions and publications, including accessible versions for people with disabilities. Wwwhrblock com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Wwwhrblock com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Wwwhrblock com An employee can answer questions about your tax account or help you set up a payment plan. Wwwhrblock com Before you visit, check the Office Locator on IRS. Wwwhrblock com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Wwwhrblock com If you have a special need, such as a disability, you can request an appointment. Wwwhrblock com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Wwwhrblock com Apply for an Employer Identification Number (EIN). Wwwhrblock com Go to IRS. Wwwhrblock com gov and enter Apply for an EIN in the search box. Wwwhrblock com Read the Internal Revenue Code, regulations, or other official guidance. Wwwhrblock com Read Internal Revenue Bulletins. Wwwhrblock com Sign up to receive local and national tax news and more by email. Wwwhrblock com Just click on “subscriptions” above the search box on IRS. Wwwhrblock com gov and choose from a variety of options. Wwwhrblock com Phone. Wwwhrblock com    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Wwwhrblock com Download the free IRS2Go app from the iTunes app store or from Google Play. Wwwhrblock com Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Wwwhrblock com gov, or download the IRS2Go app. Wwwhrblock com Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Wwwhrblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Wwwhrblock com Most VITA and TCE sites offer free electronic filing. Wwwhrblock com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Wwwhrblock com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Wwwhrblock com Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Wwwhrblock com If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Wwwhrblock com The IRS issues more than 9 out of 10 refunds in less than 21 days. Wwwhrblock com Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Wwwhrblock com Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Wwwhrblock com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Wwwhrblock com Note, the above information is for our automated hotline. Wwwhrblock com Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Wwwhrblock com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Wwwhrblock com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Wwwhrblock com It can take up to 3 weeks from the date you mailed it to show up in our system. Wwwhrblock com Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Wwwhrblock com You should receive your order within 10 business days. Wwwhrblock com Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Wwwhrblock com If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Wwwhrblock com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Wwwhrblock com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Wwwhrblock com These individuals can also contact the IRS through relay services such as the Federal Relay Service. Wwwhrblock com Walk-in. Wwwhrblock com   You can find a selection of forms, publications and services — in-person. Wwwhrblock com Products. Wwwhrblock com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Wwwhrblock com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Wwwhrblock com Services. Wwwhrblock com You can walk in to your local TAC for face-to-face tax help. Wwwhrblock com An employee can answer questions about your tax account or help you set up a payment plan. Wwwhrblock com Before visiting, use the Office Locator tool on IRS. Wwwhrblock com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Wwwhrblock com Mail. Wwwhrblock com   You can send your order for forms, instructions, and publications to the address below. Wwwhrblock com You should receive a response within 10 business days after your request is received. Wwwhrblock com Internal Revenue Service 1201 N. Wwwhrblock com Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Wwwhrblock com The Taxpayer Advocate Service (TAS) is your voice at the IRS. Wwwhrblock com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Wwwhrblock com   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Wwwhrblock com We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Wwwhrblock com You face (or your business is facing) an immediate threat of adverse action. Wwwhrblock com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Wwwhrblock com   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Wwwhrblock com Here's why we can help: TAS is an independent organization within the IRS. Wwwhrblock com Our advocates know how to work with the IRS. Wwwhrblock com Our services are free and tailored to meet your needs. Wwwhrblock com We have offices in every state, the District of Columbia, and Puerto Rico. Wwwhrblock com   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Wwwhrblock com   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Wwwhrblock com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Wwwhrblock com Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Wwwhrblock com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Wwwhrblock com Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Wwwhrblock com Prev  Up  Next   Home   More Online Publications
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Wwwhrblock com 6. Wwwhrblock com   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Wwwhrblock com Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Wwwhrblock com 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. Wwwhrblock com The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Wwwhrblock com What is the tax benefit of the tuition and fees deduction. Wwwhrblock com   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Wwwhrblock com   This deduction is taken as an adjustment to income. Wwwhrblock com This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Wwwhrblock com This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Wwwhrblock com You can choose the education benefit that will give you the lowest tax. Wwwhrblock com You may want to compare the tuition and fees deduction to the education credits. Wwwhrblock com See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Wwwhrblock com Table 6-1. Wwwhrblock com Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Wwwhrblock com Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Wwwhrblock com Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Wwwhrblock com You pay qualified education expenses of higher education. Wwwhrblock com You pay the education expenses for an eligible student. Wwwhrblock com The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Wwwhrblock com The term “qualified education expenses” is defined later under Qualified Education Expenses . Wwwhrblock com “Eligible student” is defined later under Who Is an Eligible Student . Wwwhrblock com For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Wwwhrblock com Table 6-1. Wwwhrblock com Tuition and Fees Deduction at a Glance Do not rely on this table alone. Wwwhrblock com Refer to the text for complete details. Wwwhrblock com Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Wwwhrblock com What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Wwwhrblock com Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Wwwhrblock com 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. Wwwhrblock com 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. Wwwhrblock com Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Wwwhrblock com Your filing status is married filing separately. Wwwhrblock com Another person can claim an exemption for you as a dependent on his or her tax return. Wwwhrblock com You cannot take the deduction even if the other person does not actually claim that exemption. Wwwhrblock com Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Wwwhrblock com 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. Wwwhrblock com More information on nonresident aliens can be found in Publication 519. Wwwhrblock com 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. Wwwhrblock com 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 beginning in 2013 or in the first 3 months of 2014. Wwwhrblock com For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Wwwhrblock com Academic period. Wwwhrblock com   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. Wwwhrblock com 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. Wwwhrblock com Paid with borrowed funds. Wwwhrblock com   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Wwwhrblock com 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. Wwwhrblock com Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Wwwhrblock com Student withdraws from class(es). Wwwhrblock com   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Wwwhrblock com 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. Wwwhrblock com Eligible educational institution. Wwwhrblock com   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. Wwwhrblock com S. Wwwhrblock com Department of Education. Wwwhrblock com It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Wwwhrblock com The educational institution should be able to tell you if it is an eligible educational institution. Wwwhrblock com   Certain educational institutions located outside the United States also participate in the U. Wwwhrblock com S. Wwwhrblock com Department of Education's Federal Student Aid (FSA) programs. Wwwhrblock com Related expenses. Wwwhrblock com   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. Wwwhrblock com Prepaid expenses. Wwwhrblock com   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Wwwhrblock com See Academic period , earlier. Wwwhrblock com For example, 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 an education credit for 2013 only (if you meet all the other requirements). Wwwhrblock com You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Wwwhrblock com In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Wwwhrblock com Example 1. Wwwhrblock com Jackson is a sophomore in University V's degree program in dentistry. Wwwhrblock com This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Wwwhrblock com Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Wwwhrblock com Example 2. Wwwhrblock com Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Wwwhrblock com The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Wwwhrblock com Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Wwwhrblock com Donna bought hers at College W's bookstore. Wwwhrblock com Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Wwwhrblock com Example 3. Wwwhrblock com When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Wwwhrblock com This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Wwwhrblock com No portion of the fee covers personal expenses. Wwwhrblock com Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Wwwhrblock com Therefore, it is a qualified expense. Wwwhrblock com No Double Benefit Allowed You cannot do any of the following. Wwwhrblock com Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Wwwhrblock com 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. Wwwhrblock com 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). Wwwhrblock com 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. Wwwhrblock com See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Wwwhrblock com Deduct qualified education expenses that have been paid with tax-free interest on U. Wwwhrblock com S. Wwwhrblock com savings bonds (Form 8815). Wwwhrblock com See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Wwwhrblock com Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Wwwhrblock com See the following section on Adjustments to Qualified Education Expenses. Wwwhrblock com Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Wwwhrblock com The result is the amount of adjusted qualified education expenses for each student. Wwwhrblock com You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Wwwhrblock com Tax-free educational assistance. Wwwhrblock com   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Wwwhrblock com See Academic period , earlier. Wwwhrblock com   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Wwwhrblock com 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). Wwwhrblock com   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. Wwwhrblock com 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. Wwwhrblock com   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Wwwhrblock com Generally, any scholarship or fellowship is treated as tax free. Wwwhrblock com However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Wwwhrblock com 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Wwwhrblock com 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 chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Wwwhrblock com You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Wwwhrblock com For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Wwwhrblock com Refunds. Wwwhrblock com   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Wwwhrblock com Some tax-free educational assistance received after 2013 may be treated as a refund. Wwwhrblock com See Tax-free educational assistance , earlier. Wwwhrblock com Refunds received in 2013. Wwwhrblock com   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Wwwhrblock com Refunds received after 2013 but before your income tax return is filed. Wwwhrblock com   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Wwwhrblock com Refunds received after 2013 and after your income tax return is filed. Wwwhrblock com   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Wwwhrblock com See Credit recapture , later. Wwwhrblock com Coordination with Coverdell education savings accounts and qualified tuition programs. Wwwhrblock com   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). Wwwhrblock com 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. Wwwhrblock com Credit recapture. Wwwhrblock com    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Wwwhrblock com You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Wwwhrblock com You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Wwwhrblock com Include that amount as an additional tax for the year the refund or tax-free assistance was received. Wwwhrblock com Example. Wwwhrblock com   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Wwwhrblock com You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Wwwhrblock com The reduction reduced your taxable income by $3,500. Wwwhrblock com Also, you claimed no tax credits in 2013. Wwwhrblock com Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Wwwhrblock com Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Wwwhrblock com The refigured tuition and fees deduction is $1,500. Wwwhrblock com Do not file an amended 2013 tax return to account for this adjustment. Wwwhrblock com Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Wwwhrblock com You cannot file Form 1040A for 2014. Wwwhrblock com Amounts that do not reduce qualified education expenses. Wwwhrblock com   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. Wwwhrblock com   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. Wwwhrblock com 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 as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Wwwhrblock com The use of the money is not restricted. Wwwhrblock com Example 1. Wwwhrblock com In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Wwwhrblock com The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Wwwhrblock com To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Wwwhrblock com The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Wwwhrblock com University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Wwwhrblock com Jackie does not report any portion of the scholarship as income on her tax return. Wwwhrblock com In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Wwwhrblock com The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Wwwhrblock com Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Wwwhrblock com Example 2. Wwwhrblock com The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Wwwhrblock com Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Wwwhrblock com Jackie is treated as having paid $3,000 in qualified education expenses. Wwwhrblock com 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. Wwwhrblock com This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Wwwhrblock com Sports, games, hobbies, and noncredit courses. Wwwhrblock com   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. Wwwhrblock com However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Wwwhrblock com Comprehensive or bundled fees. Wwwhrblock com   Some eligible educational institutions combine all of their fees for an academic period into one amount. Wwwhrblock com 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. Wwwhrblock com 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. Wwwhrblock com See Figuring the Deduction , later, for more information about Form 1098-T. Wwwhrblock com 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 (as defined under Qualified Education Expenses , earlier). Wwwhrblock com 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. Wwwhrblock com For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Wwwhrblock com You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Wwwhrblock com IF your dependent is an eligible student and you. Wwwhrblock com . Wwwhrblock com . Wwwhrblock com AND. Wwwhrblock com . Wwwhrblock com . Wwwhrblock com THEN. Wwwhrblock com . Wwwhrblock com . Wwwhrblock com 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. Wwwhrblock com Your dependent cannot take a deduction. Wwwhrblock com claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Wwwhrblock com do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Wwwhrblock com do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Wwwhrblock com Expenses paid by dependent. Wwwhrblock com   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Wwwhrblock com Neither you nor your dependent can deduct the expenses. Wwwhrblock com For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Wwwhrblock com This rule applies even if you do not claim an exemption for your dependent on your tax return. Wwwhrblock com Expenses paid by you. Wwwhrblock com   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Wwwhrblock com Expenses paid under divorce decree. Wwwhrblock com   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Wwwhrblock com Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Wwwhrblock com Expenses paid by others. Wwwhrblock com   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Wwwhrblock com In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Wwwhrblock com If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Wwwhrblock com If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Wwwhrblock com If the student is your dependent, no one can deduct the payments. Wwwhrblock com Example. Wwwhrblock com In 2013, Ms. Wwwhrblock com Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Wwwhrblock com For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Wwwhrblock com If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Wwwhrblock com If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Wwwhrblock com Baker's payment. Wwwhrblock com Tuition reduction. Wwwhrblock com   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Wwwhrblock com If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Wwwhrblock com For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Wwwhrblock com Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Wwwhrblock com See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Wwwhrblock com Form 1098-T. Wwwhrblock com   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Wwwhrblock com 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. Wwwhrblock com An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Wwwhrblock com However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Wwwhrblock com When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Wwwhrblock com   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Wwwhrblock com    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Wwwhrblock com Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Wwwhrblock com If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Wwwhrblock com No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Wwwhrblock com Modified adjusted gross income (MAGI). Wwwhrblock com   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Wwwhrblock com However, as discussed below, there may be other modifications. Wwwhrblock com MAGI when using Form 1040A. Wwwhrblock com   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Wwwhrblock com MAGI when using Form 1040. Wwwhrblock com   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Wwwhrblock com   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Wwwhrblock com   You can use Worksheet 6-1. Wwwhrblock com MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Wwwhrblock com Table 6-2. Wwwhrblock com Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Wwwhrblock com . Wwwhrblock com . Wwwhrblock com AND your MAGI is. Wwwhrblock com . Wwwhrblock com . Wwwhrblock com THEN your maximum tuition and fees deduction is. Wwwhrblock com . Wwwhrblock com . Wwwhrblock com single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Wwwhrblock com more than $65,000  but not more than $80,000 $2,000. Wwwhrblock com more than $80,000 $0. Wwwhrblock com married filing joint return not more than $130,000 $4,000. Wwwhrblock com more than $130,000 but not more than $160,000 $2,000. Wwwhrblock com more than $160,000 $0. Wwwhrblock com Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Wwwhrblock com Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Wwwhrblock com A filled-in Form 8917 is shown at the end of this chapter. Wwwhrblock com Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Wwwhrblock com This is the first year of his postsecondary education. Wwwhrblock com During 2013, he paid $3,600 for his qualified 2013 tuition expense. Wwwhrblock com Both he and the college meet all of the requirements for the tuition and fees deduction. Wwwhrblock com Tim's total income (Form 1040, line 22) and MAGI are $26,000. Wwwhrblock com He figures his deduction of $3,600 as shown on Form 8917, later. Wwwhrblock com Worksheet 6-1. Wwwhrblock com MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Wwwhrblock com Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Wwwhrblock com 1. Wwwhrblock com Enter the amount from Form 1040, line 22   1. Wwwhrblock com         2. Wwwhrblock com Enter the total from Form 1040, lines 23 through 33   2. Wwwhrblock com               3. Wwwhrblock com Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Wwwhrblock com               4. Wwwhrblock com Add lines 2 and 3   4. Wwwhrblock com         5. Wwwhrblock com Subtract line 4 from line 1   5. Wwwhrblock com         6. Wwwhrblock com Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Wwwhrblock com         7. Wwwhrblock com Enter your foreign housing deduction (Form 2555, line 50)   7. Wwwhrblock com         8. Wwwhrblock com Enter the amount of income from Puerto Rico you are excluding   8. Wwwhrblock com         9. Wwwhrblock com Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Wwwhrblock com         10. Wwwhrblock com Add lines 5 through 9. Wwwhrblock com This is your modified adjusted gross income   10. Wwwhrblock com     Note. Wwwhrblock com If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Wwwhrblock com       This image is too large to be displayed in the current screen. Wwwhrblock com Please click the link to view the image. Wwwhrblock com Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications