Figure 35-A. Can You Claim an Education Credit for 2008?
Summary: This flowchart is used to determine if you qualify to claim an education credit for 2008.
Start
This is the start of the flowchart.
Decision (1)
Did *you pay qualified education expenses in 2008 for an eligible student?
| IF YES continue to Decision (2) |
| IF NO continue to Process (a) |
Decision (2)
Did the academic period for which you paid qualified education expenses begin in 2008 or the first 3 months of 2009?
| IF YES continue to Decision (3) |
| IF NO continue to Process (a) |
Decision (3)
Is the eligible student you, your spouse (if married filing jointly), or your dependent for whom you claim an exemption on
your tax return?
| IF YES continue to Decision (4) |
| IF NO continue to Process (a) |
Decision (4)
Are you listed as a dependent on another person's tax return?
| IF YES continue to Process (a) |
| IF NO continue to Decision (5) |
Decision (5)
Is your filing status married filing separately?
| IF YES continue to Process (a) |
| IF NO continue to Decision (6) |
Decision (6)
Were you (or your spouse) a nonresident alien for any part of 2008 who did not elect to be treated as a resident alien for
tax purposes?
| IF YES continue to Process (a) |
| IF NO continue to Decision (7) |
Decision (7)
Is your modified adjusted gross income (MAGI) less than $58,000 ($116,000 if married filing jointly)?
| IF YES continue to Decision (8) |
| IF NO continue to Process (a) |
Decision (8)
Did you claim a tuition and fees deduction for the same student?
| IF YES continue to Process (a) |
| IF NO continue to Decision (9) |
Decision (9)
Did you use the same expenses to claim a deduction or credit, or to figure the tax-free portion of a Coverdell ESA or QTP
distribution?**
| IF YES continue to Process (a) |
| IF NO continue to Decision (10) |
Decision (10)
Were the same expenses paid with tax-free scholarship, fellowship, grant, or employer-provided educational assistance?
| IF YES continue to Process (a) |
| IF NO continue to Decision (11) |
Decision (11)
Did you, or someone else who paid these expenses on behalf of a student, receive a refund of all the expenses?
| IF YES continue to Process (a) |
| IF NO continue to Process (b) |
Process (a)
You cannot claim an education credit for 2008.
Process (b)
You can claim an education credit for 2008.
| *Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent,
are considered paid by you.
|
| **You cannot use the same expenses to claim both a lifetime learning credit and a Hope credit. |
| ***Your education credits are limited to your tax liability minus certain credtis. See Form 8863 for more details. |
End
This is the end of the flowchart.
